Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 23 U.K. Extension of HMRC powers: Scotland

Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39) U.K.

2 U.K. The heading to that Part becomes “ Investigation of Revenue and Customs offences ”.

Commencement Information

I1 Sch. 23 para. 2 in force at 1.12.2007 for the purposes of the amendment made by that paragraph by S.I. 2007/3166, art. 3(b)