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Legislation
Finance Act 2007

Crossheading Investigation etc

  • Section 82 Criminal investigations: powers of Revenue and Customs
  • Section 83 Northern Ireland criminal investigations
  • Section 84 Sections 82 and 83: supplementary
  • Section 85 Criminal investigations: Scotland
  • Section 86 Search warrants
  • Section 87 Cross-border exercise of powers
  1. Investigation etc
  2. Search warrants

Section 86 | Search warrants

From legislation.gov.uk

In section 8 of the Police and Criminal Evidence Act 1984, after subsection (6) insert—

(7)Section 4 of the Summary Jurisdiction (Process) Act 1881 (execution of process of English courts in Scotland) shall apply to a warrant issued on the application of an officer of Revenue and Customs under this section by virtue of section 114 below.

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