Criminal Law (Consolidation) (Scotland) Act 1995
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Change 1
26C Investigations by designated customs officials
(1) In the application of this Part of this Act to investigations conducted by designated customs officials— (a) references to an officer are to a designated customs official; (b) references to an authorised officer are to a designated customs official acting with the authority (which may be general or specific) of— (i) the Secretary of State in relation to investigations relating to general customs matters, or (ii) the Director of Border Revenue in relation to investigations relating to customs revenue matters; (c) references to the Commissioners for Her Majesty's Revenue and Customs are to— (i) the Secretary of State in relation to investigations relating to general customs matters, or (ii) the Director of Border Revenue in relation to investigations relating to customs revenue matters; (d) references to an office of Revenue and Customs are to premises wholly or partly occupied by designated customs officials; (e) references to a superior officer are to— (i) an immigration officer not below the grade of Inspector, (ii) a person of the grade of Senior Executive Officer, or (iii) a person of a grade equivalent to that within sub-paragraph (i) or (ii). (2) In this section “customs revenue matter”, “designated customs official” and “general customs matter” have the meanings given by Part 1 of the Borders, Citizenship and Immigration Act 2009.
26C Investigations by designated customs officials
(1) In the application of this Part of this Act to investigations conducted by designated customs officials— (a) references to an officer are to a designated customs official; (b) references to an authorised officer are to a designated customs official acting with the authority (which may be general or specific) of— (i) the Secretary of State in relation to investigations relating to general customs matters, or (ii) the Director of Border Revenue in relation to investigations relating to customs revenue matters; (c) references to the Commissioners for Her Majesty's Revenue and Customs are to— (i) the Secretary of State in relation to investigations relating to general customs matters, or (ii) the Director of Border Revenue in relation to investigations relating to customs revenue matters; (d) references to an office of Revenue and Customs are to premises wholly or partly occupied by designated customs officials; (e) references to a superior officer are to— (i) an immigration officer not below the grade of Inspector, (ii) a person of the grade of Senior Executive Officer, or (iii) a person of a grade equivalent to that within sub-paragraph (i) or (ii). (2) In this section “customs revenue matter”, “designated customs official” and “general customs matter” have the meanings given by Part 1 of the Borders, Citizenship and Immigration Act 2009.
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