SCHEDULES

SCHEDULE 23Extension of HMRC powers: Scotland

Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)

4In section 24 (detention and questioning by customs officers)—

(a)in subsection (1)—

(i)for “an offence punishable by imprisonment relating to an assigned matter” substitute “a Revenue and Customs offence punishable by imprisonment”,

(ii)for “a customs office” substitute “an office of Revenue and Customs”, and

(iii)for “customs office”, in the second place, substitute “office of Revenue and Customs”,

(b)in subsection (5), for “customs office” (in both places) substitute “office of Revenue and Customs”,

(c)in subsection (8)—

(i)for “his name and address” substitute “the information mentioned in subsection (8A) below”, and

(ii)for “customs office” substitute “office of Revenue and Customs”,

(d)after that subsection insert—

(8A)That information is—

(a)the person’s name;

(b)the person’s address;

(c)the person’s date of birth;

(d)the person’s place of birth (in such detail as the officer considers necessary or expedient for the purpose of establishing that person’s identify); and

(e)the person’s nationality.,

(e)omit subsection (9), and

(f)the heading accordingly becomes “Detention and questioning at office of Revenue and Customs”.