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HMRC internal manual

Technical Teams Operational Guidance

Code 9 cases registered prior to 1/9/05 (Hansard): general: Historical Record: Hansard cases in Scotland and Northern Ireland

Scottish law, unlike English law, does not recognise PACE or the Court of Appeal decision, however, it is important that we have a consistent national approach. Operating under PACE protects the taxpayer’s rights as well as strengthening the Hansard process. It is accepted that the approach will need to be adjusted (for example in terms of the wording of the caution itself) to reflect the differences in Scottish law.