The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2015
This Order, which extends to England and Wales, applies certain provisions of the Police and Criminal Evidence Act 1984, 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. The Order consolidates the original Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2007 and subsequent amendments to it and makes further provision to remove certain anomalies.