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The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2007 (Amendment) Order 2010

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EXPLANATORY NOTE

(This note is not part of the Order)

The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2007 (“the principal Order”) applies certain provisions of the Police and Criminal Evidence Act 1984 (PACE), subject to specified modifications, to relevant investigations conducted by officers of Revenue and Customs and to persons detained by such officers. A relevant investigation is a criminal investigation conducted by officers of Revenue and Customs which relates to a matter in relation to which Her Majesty’s Revenue and Customs have functions apart from certain specified former Inland Revenue matters.

Article 2(2) of the Order extends the application of PACE to National Minimum Wage investigations by amending the definition of a “former Inland Revenue matter” in Article 2(1) of the principal Order.

Article 2(3) of the Order extends the provisions of section 17 of PACE (entry and search for purpose of arrest) to apply to officers of Revenue and Customs the power to enter and search premises for the purposes of executing a warrant of arrest issued in connection with or arising out of criminal proceedings and for the purposes of recapturing persons unlawfully at large. Article 2(3) also applies the power under section 22(7) of PACE for persons authorised to accompany an officer of HMRC under section 16 of PACE (execution of warrants) to retain anything seized for as long as is necessary in all the circumstances. Article 2(3)(c) applies section 24(4) and (5) of PACE to make clear that these provisions apply to the exercise of the power of summary arrest under section 24(2) of PACE.

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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