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Official guidance
Technical Teams Operational Guidance

TTOG13100 · Code 9 cases registered prior to 1/9/05 (Hansard): general: Historical Record

  • TTOG13110 · Background to Hansard procedure
  • TTOG13120 · Changes to the Hansard procedure following the Regina v Gill and Gill judgement July 2003
  • TTOG13130 · Are Hansard cases criminal investigations
  • TTOG13140 · Hansard cases in Scotland and Northern Ireland
  • TTOG13150 · CPIA and Hansard investigations
  • TTOG13160 · Hansard and the Human Rights Act
  • TTOG13170 · The significance of the Hansard Statement
  • TTOG13180 · Code of Practice 9 replaces other leaflets and codes
  1. Code 9 cases registered prior to 1/9/05 (Hansard): general: Historical Record: contents
  2. Code 9 cases registered prior to 1/9/05 (Hansard): general: Historical Record: Hansard cases in Scotland and Northern Ireland

TTOG13140 | Code 9 cases registered prior to 1/9/05 (Hansard): general: Historical Record: Hansard cases in Scotland and Northern Ireland

From HM Revenue & Customs · Technical Teams Operational Guidance

Scottish law, unlike English law, does not recognise PACE or the Court of Appeal decision, however, it is important that we have a consistent national approach. Operating under PACE protects the taxpayer’s rights as well as strengthening the Hansard process. It is accepted that the approach will need to be adjusted (for example in terms of the wording of the caution itself) to reflect the differences in Scottish law.

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