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HMRC’s powers under PACE

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The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) (Amendment) Order, SI 2017/736, extends HMRC’s powers under the Act in England and Wales with effect from 2 August 2017, permitting HMRC officers to apply to a magistrates’ court to extend a suspect’s pre-charge bail period and to enter and search any premises for the purpose of arresting a person who has failed to surrender to bail. These amendments give HMRC officers equivalent standing to a police constable for the purposes specified.

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