C2C1Part 2 Powers of seizure

Annotations:

Supplemental provisions of Part 2

67AF1Application to Welsh Revenue Authority

1

The Welsh Ministers may by regulations—

a

direct that any provision of this Part is to apply, subject to such modifications as the regulations may specify, to investigations of offences conducted by the Welsh Revenue Authority;

b

make provision permitting a person exercising a function conferred on the Welsh Revenue Authority by the regulations to use reasonable force in the exercise of such a function.

2

Regulations under subsection (1) may—

a

make provision that applies generally or only in specified cases,

b

make different provision for different cases or circumstances, and

c

may, in modifying a provision, in particular impose conditions on the exercise of a function.

3

The power to make regulations under subsection (1) is exercisable by statutory instrument.

4

A statutory instrument containing regulations under subsection (1) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.