SI 2017/736 - The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) (Amendment) Order 2017
Released 12 July 2017
SI 2017/736 amends SI 2015/1783: application of Police and Criminal Evidence Act 1984 to officers of HMRC, from 2 August 2017.
The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) (Amendment) Order 2017 amends the Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2015 (SI 2015/1783), Sch. 1 to by adding references to various provisions of the Police and Criminal Evidence Act 1984 (PACE 1984) to those which the SI 2015/1783 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 HMRC which relates to a matter in relation to which HMRC has functions. The effect of the amendments (read with the general modifications made by SI 2015/1783, Sch. 2, Pt. 1) is to give officers of HMRC powers similar to those given to a constable to enter and search any premises to exercise their existing powers of arrest under PACE 1984, s. 46A(1) (arrest for failing to answer to bail) and s. 46A(1A) (arrest for breaching conditions of bail) and permitting an officer of HMRC to apply to a magistrates’ court as a “qualifying applicant” to extend the period a person may be on bail without charge. The order comes into force on 2 August 2017.
The document is available here.