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StatuteFinance Act 2014

Section 179 — Finance Act 2014: Protection of officers

Text of the provision Official document

Protection of officers 179 Where an officer of Revenue and Customs takes any action in pursuance of instructions of the Commissioners given in connection with the enforcement of the enactments relating to general betting duty, pool betting duty or remote gaming duty and, apart from the provisions of this section, the officer would in taking that action be committing an offence under the enactments relating to betting or gaming, the officer is not guilty of that offence.

Official source: legislation.gov.uk

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Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.