Amendment of provisions relating to the investigation of Revenue and Customs offences in Scotland
2.—(1) Schedule 1 amends Part 3 of the Criminal Law (Consolidation) (Scotland) Act 1995(1) to give suspects the right to have access to a solicitor, to increase the maximum period of detention under section 24 and to provide for the extension of that period of detention in certain circumstances.
(2) The amendments made by paragraph 2 of Schedule 1 do not affect section 24(5) of that Act(2) (detention and questioning at office of Revenue and Customs) as it applies by virtue of section 26(8) in respect of a person detained under section 26 (detention in connection with certain drug smuggling offences).
(3) The amendment made by paragraph 3 of Schedule 1 does not affect subsection 25(1) of that Act(3) as it applies by virtue of section 26(9) in respect of a person detained under section 26.
(4) The amendments made by Schedule 1 do not affect the operation of Part 3 of that Act (as it has effect immediately before the time at which this Order comes into force) in relation to—
(a)a person who is detained under section 24 of that Act, where the period of detention began before that time;
(b)a person who attends as mentioned in section 25A(1)(b) of that Act, where the period of attendance began before that time;
(c)a person who is arrested and detained as mentioned in section 25A(1)(c) of that Act, where the arrest occurred before that time.
1995 c. 39 (“the 1995 Consolidation Act”).
Subsection 24(5) of the 1995 Consolidation Act was amended by the Finance Act 2007 (c.11), Schedule 23, paragraph 4(b).
Subsection 25(1) of the 1995 Consolidation Act was amended by the Finance Act 2007 (c.11), Schedule 23, paragraph 5.