Version Superseded: 01/12/2007
Point in time view as at 19/07/2007.
Finance Act 2007, Paragraph 7 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
7U.K.After that section insert—
Where an authorised officer has reasonable grounds for suspecting that a Revenue and Customs offence has been or is being committed, the officer may arrest without warrant any person whom the officer has reasonable grounds for suspecting to be guilty of the offence.
(1)In this Part of this Act—
“authorised officer” means an officer acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs;
“office of Revenue and Customs” means premises wholly or partly occupied by Her Majesty's Revenue and Customs; and
“officer” means an officer of Revenue and Customs.
(2)In any proceedings (whether civil or criminal) under or arising from this Part of this Act, a certificate of the Commissioners for Her Majesty's Revenue and Customs that an officer had authority to exercise a power or function conferred by a provision of this Part shall be conclusive proof of that fact.”
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