Section 451(5)

This section— does not prevent any person (including a officer of Revenue and Customs) who has power to arrest, detain or prosecute a person for a specified offence from doing so; does not prevent a court from dealing with a person brought before it following his arrest by a officer of Revenue and Customs for a specified offence, even if the proceedings were not started by an order under subsection (1).

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Source: legislation.gov.uk · retrieved 2026-09-04