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45(1)Section 24 (detention and questioning at office of Revenue and Customs) is amended in accordance with this paragraph.U.K.
(2)In the title of the section, for “at office of Revenue and Customs” substitute “ : Revenue and Customs, immigration and nationality offences ”.
(3)In subsection (5)—
(a)in paragraph (a)—
(i)after “Customs” insert “ (in a case falling within subsection (A1)(a)) or police station (in a case falling within subsection (A1)(b)) ”;
(ii)after “premises” insert “ (in either of those cases) ”;
(b)in paragraph (d)—
(i)after “subsection (1)” insert “ or (1A) ”;
(ii)after “Customs” insert “ (in a case falling within subsection (A1)(a)) or police station (in a case falling within subsection (A1)(b)) ”;
(iii)after “premises” insert “ (in either of those cases) ”.
Commencement Information
I1Sch. 21 para. 45 in force at 25.6.2013 by S.I. 2013/1042, art. 4(l)