185 Powers to investigate criminal offences

Part 9 Investigation of Criminal Offences

185  Powers to investigate criminal offences

(1)     After section 114 of the Police and Criminal Evidence Act 1984 (c 60) (application of Act to Revenue and Customs) insert—

“114ZA Application of Act to Welsh Revenue Authority

(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

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