Commentary

A6.313 Entry with warrant to obtain documents and removal of documents

Administration and compliance

A6.313 Entry with warrant to obtain documents and removal of documents

A6.313 Entry with warrant to obtain documents and removal of documents

Issue of warrant

The powers and safeguards of the Police and Criminal Evidence Act 1984 (PACE) are extended to investigations into criminal fraud carried out by all authorised HMRC officers, and consequential changes have been made to the PACE provisions relating to production orders, search warrants, powers of arrest and search and entry powers in connection with arrests1. The details of the application of the PACE rules to HMRC officers are set out in a statutory instrument which came into effect on 1 December 20072.

With regard to application for

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial