Increase of maximum period of detention under section 24 from 6 to 12 hours
This section has no associated Explanatory Memorandum
5.—(1) Section 24 (detention and questioning at office of Revenue and Customs) is amended as follows.
(2) In subsection (2)—
(a)for “Detention” substitute “Subject to section 24A, detention”;
(b)for “six hours” substitute “12 hours”.
(3) In subsection (4), for “six hours” substitute “12 hours”.