Section 16(4)

The references in subsection (1) to an accredited financial investigator do not include an accredited financial investigator who is an officer of Revenue and Customs but the references in subsection (2) to an officer of Revenue and Customs do include an accredited financial investigator who is an officer of Revenue and Customs.

← 3 · All articles · 303B →

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