Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 23 U.K. Extension of HMRC powers: Scotland

Criminal Justice and Police Act 2001 (c. 16) U.K.

13 U.K. In Schedule 1—

(a) in Part 1, after paragraph 59 insert—

“Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39) U.K.

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) U.K.

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).”

Commencement Information

I1 Sch. 23 para. 13 in force at 1.12.2007 for the purposes of the amendments made by that paragraph by S.I. 2007/3166, art. 3(b)