[(1) The Welsh Ministers may by regulations—
(a) direct that any provision of this Act which relates to investigations of offences conducted by police officers or to the detention of persons by the police is to apply, subject to such modifications as the regulations may specify, to investigations of offences conducted by the Welsh Revenue Authority (“WRA”) or to the detention of persons by WRA in connection with such investigations;
(b) make provision permitting a person exercising a function conferred on WRA by the regulations to use reasonable force in the exercise
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