Section 18(2)

In section 23A of the Criminal Law (Consolidation) (Scotland) Act 1995 (investigation of offences by Her Majesty's Revenue and Customs), omit the following— in subsection (2), the words “Subject to subsection (3) below,” and the words from “other than” to the end of the subsection; subsection (3).

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