Introduction Background
23.When the IR and HM Customs and Excise (C&E) merged in 2005 legislation in the CRCA prevented the automatic transfer of powers from one regime to another.
24.Following the HMRC Powers Review, most of the powers were harmonised when Police and Criminal Evidence Act (PACE) replaced former IR and C&E powers in England, Wales and Northern Ireland (FA 2007), and by amendments to the Criminal Law (Consolidation) (Scotland) Act 1995 for Scotland. The POCA powers were not included in the Powers Review process and this section and Schedule correct this.