http://www.legislation.gov.uk/id/ukpga/2007/11

SCHEDULES

SCHEDULE 23Extension of HMRC powers: Scotland

Criminal Justice and Police Act 2001 (c. 16)

13

In Schedule 1—

(a)

in Part 1, after paragraph 59 insert—

“Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)
59A
The power of seizure conferred by section 23E(3) of the Criminal Law (Consolidation) (Scotland) Act 1995 (seizure of evidence of Revenue and Customs offences).”, and

(b)

in Part 2, after paragraph 81 insert—

“Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)
81A
The power of seizure conferred by section 23E(3) (as read with section 23E(5)(c)) of the Criminal Law (Consolidation) (Scotland) Act 1995 (seizure of evidence of Revenue and Customs offences).”