The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) (Amendment) Order 2017
This Order amends Schedule 1 to the Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2015 (“the 2015 Order”) by adding references to various provisions of the Police and Criminal Evidence Act 1984 (“PACE”) to those which the 2015 Order applies, with modifications, to relevant investigations conducted by officers of Revenue and Customs or persons detained by them. 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 has functions. The effect of the amendments (read with the general modifications made by Part 1 of Schedule 2 to the 2015 Order) is to give officers of Revenue and Customs powers similar to those given to a constable for the following purposes.