1979 c. 2.

S. 114(2) extended (1.4.2003) by 2001 c. 16, ss. 67, 138(2); S.I. 2003/708, art. 2(c)

S. 114 excluded (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 16, 53(1), Sch. 2 Pt. 1 para. 7; S.I. 2005/1126, art. 2(2)(d)

S. 114(4) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 52, 53(1), Sch. 4 para. 31, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

Words in s. 114(2)(a) substituted (8.11.2007) by Finance Act 2007 (c. 11), ss. 82(2)(a), 84(5); S.I. 2007/3166, art. 2

Words in s. 114(2)(a) substituted (8.11.2007) by Finance Act 2007 (c. 11), ss. 82(2)(b), 84(5); S.I. 2007/3166, art. 2

Words in s. 114(2)(b) substituted (8.11.2007) by Finance Act 2007 (c. 11), ss. 82(3), 84(5); S.I. 2007/3166, art. 2

Words in s. 114(2)(b)(i) substituted (8.11.2007) by Finance Act 2007 (c. 11), ss. 82(4), 84(5); S.I. 2007/3166, art. 2

S. 114(2)(d)(e) inserted (8.11.2007) by Finance Act 2007 (c. 11), ss. 82(8), 84(5); S.I. 2007/3166, art. 2

S. 114(2A) inserted (8.11.2007) by Finance Act 2007 (c. 11), ss. 82(9), 84(5); S.I. 2007/3166, art. 2

S. 114(3) substituted (8.11.2007) by Finance Act 2007 (c. 11), ss. 82(10), 84(5); S.I. 2007/3166, art. 2

S. 114 heading substituted (8.11.2007) by virtue of Finance Act 2007 (c. 11), ss. 82(11), 84(5); S.I. 2007/3166, art. 2

Words in s. 114(2)(b)(i) substituted (8.11.2007) by Finance Act 2007 (c. 11), ), {ss. 82(5)(a)}, 84(5); S.I. 2007/3166, art. 2

Words in s. 114(2)(b)(i) substituted (8.11.2007) by Finance Act 2007 (c. 11), ss. 82(5)(b), 84(5); S.I. 2007/3166, art. 2

Words in s. 114(2)(b)(i) inserted (8.11.2007) by Finance Act 2007 (c. 11), ss. 82(6), 84(5); S.I. 2007/3166, art. 2

Pt. XI incorporated (E.W.S.) (16.5.2008) by The London Gateway Port Harbour Empowerment Order 2008 (S.I. 2008/1261), art. 52

http://www.legislation.gov.uk/ukpga/1984/60/section/114Police and Criminal Evidence Act 1984An Act to make further provision in relation to the powers and duties of the police, persons in police detention, criminal evidence, police discipline and complaints against the police; to provide for arrangements for obtaining the views of the community on policing and for a rank of deputy chief constable; to amend the law relating to the Police Federations and Police Forces and Police Cadets in Scotland; and for connected purposes.1984-10-31texttext/xmlenStatute Law Database2024-05-17Expert Participation2024-04-26 Part XI Miscellaneous and Supplementary
114Application of Act to Revenue and Customs1

“Arrested”, “arresting”, “arrest” and “to arrest” shall respectively be substituted for “detained”, “detaining”, “detention” and “to detain” wherever in the customs and excise Acts, as defined in section 1(1) of the Customs and Excise Management Act 1979, those words are used in relation to persons.

2

The Treasury may by order direct—

a

that any provision of this Act which relates to investigations of offences conducted by police officers or to persons detained by the police shall apply, subject to such modifications as the order may specify, to investigations conducted by officers of Revenue and Customs or to persons detained by officers of Revenue and Customs; and

b

that, in relation to investigations of offences conducted by officers of Revenue and Customs

i

this Act shall have effect as if the following sections were inserted after section 14—

14A Exception for Revenue and Customs.

Material in the possession of a person who acquired or created it in the course of any trade, business, profession or other occupation or for the purpose of any paid or unpaid office and which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions, is neither excluded material nor special procedure material for the purposes of any enactment such as is mentioned in section 9(2) above.

14BRevenue and Customs: restriction on other powers to apply for production of documents1

An officer of Revenue and Customs may make an application for the delivery of, or access to, documents under a provision specified in subsection (3) only if the condition in subsection (2) is satisfied.

2

The condition is that the officer thinks that an application under Schedule 1 would not succeed because the material required does not consist of or include special procedure material.

3

The provisions are—

a

section 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (serious tax fraud);

b

paragraph 11 of Schedule 11 to the Value Added Tax Act 1994 (VAT);

c

paragraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax);

d

paragraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax);

e

paragraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy);

f

paragraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy);

g

Part 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax).

; and

ii

section 55 above shall have effect as if it related only to things such as are mentioned in subsection (1)(a) of that section.

d

that where an officer of Revenue and Customs searches premises in reliance on a warrant under section 8 of, or paragraph 12 of Schedule 1 to, this Act (as applied by an order under this subsection) the officer shall have the power to search persons found on the premises—

i

in such cases and circumstances as are specified in the order, and

ii

subject to any conditions specified in the order; and

e

that powers and functions conferred by a provision of this Act (as applied by an order under this subsection) may be exercised only by officers of Revenue and Customs acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs.

2A

A certificate of the Commissioners that an officer of Revenue and Customs had authority under subsection (2)(e) to exercise a power or function conferred by a provision of this Act shall be conclusive evidence of that fact.

3

An order under subsection (2)—

a

may make provision that applies generally or only in specified cases or circumstances,

b

may make different provision for different cases or circumstances,

c

may, in modifying a provision, in particular impose conditions on the exercise of a function, and

d

shall not be taken to limit a power under section 164 of the Customs and Excise Management Act 1979.

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

An order under this section shall be made by statutory instrument and shall be subject to annulment in pursuance of a resolution of either House of Parliament.

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<note class="commentary M" eId="c11332061">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">1979 c. 2</ref>
.
</p>
</note>
<note class="commentary C" eId="c11332071">
<p>
S. 114(2) extended (1.4.2003) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/16">2001 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/16/section/67">ss. 67</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/16/section/138/2">138(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2003/708">S.I. 2003/708</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/708/article/2/c">art. 2(c)</ref>
</p>
</note>
<note class="commentary C" eId="c18931031">
<p>
S. 114 excluded (18.4.2005) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/16">ss. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">53(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/part/1/paragraph/7">Sch. 2 Pt. 1 para. 7</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary F" eId="c18931591">
<p>
S. 114(4) repealed (18.4.2005) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/50">ss. 50</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52">52</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">53(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/31">Sch. 4 para. 31</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5">Sch. 5</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h/i">art. 2(2)(h)(i)</ref>
</p>
</note>
<note class="commentary F" eId="c19598881">
<p>
Words in s. 114(2)(a) substituted (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/2/a">ss. 82(2)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">84(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c19598911">
<p>
Words in s. 114(2)(a) substituted (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/2/b">ss. 82(2)(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">84(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c19598931">
<p>
Words in s. 114(2)(b) substituted (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/3">ss. 82(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">84(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c19598951">
<p>
Words in s. 114(2)(b)(i) substituted (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/4">ss. 82(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">84(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c19599031">
<p>
S. 114(2)(d)(e) inserted (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/8">ss. 82(8)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">84(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c19599061">
<p>
S. 114(2A) inserted (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/9">ss. 82(9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">84(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c19599091">
<p>
S. 114(3) substituted (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/10">ss. 82(10)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">84(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c19599131">
<p>
S. 114 heading substituted (8.11.2007) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/11">ss. 82(11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">84(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c19682521">
<p>
Words in s. 114(2)(b)(i) substituted (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
, ), {ss. 82(5)(a)}, 84(5);
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c19682581">
<p>
Words in s. 114(2)(b)(i) substituted (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/5/b">ss. 82(5)(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">84(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c19682621">
<p>
Words in s. 114(2)(b)(i) inserted (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/82/6">ss. 82(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">84(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2">art. 2</ref>
</p>
</note>
<note class="commentary C" eId="c19868021">
<p>
Pt. XI incorporated (E.W.S.) (16.5.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/1261">The London Gateway Port Harbour Empowerment Order 2008 (S.I. 2008/1261)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/1261/article/52">art. 52</ref>
</p>
</note>
</notes>
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<num>
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Part XI
</num>
<heading> Miscellaneous and Supplementary</heading>
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<num>
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114
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<noteRef href="#c19599131" marker="F9" class="commentary attribute F"/>
Application of Act to Revenue and Customs
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<num>1</num>
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<p>
“Arrested”, “arresting”, “arrest” and “to arrest” shall respectively be substituted for “
<term refersTo="#term-detained">detained</term>
”, “
<term refersTo="#term-detaining">detaining</term>
”, “
<term refersTo="#term-detention">detention</term>
” and “
<term refersTo="#term-to-detain">to detain</term>
” wherever in the customs and excise Acts, as defined in section 1(1) of the
<noteRef href="#c11332061" marker="M1" class="commentary M"/>
Customs and Excise Management Act 1979, those words are used in relation to persons.
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2
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<p>The Treasury may by order direct—</p>
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<num>a</num>
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that any provision of this Act which relates to investigations of offences conducted by police officers or to persons detained by the police shall apply, subject to such modifications as the order may specify, to
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<noteRef href="#c19598881" marker="F2" class="commentary attribute F"/>
investigations conducted by officers of Revenue and Customs
</ins>
or to
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<noteRef href="#c19598911" marker="F3" class="commentary attribute F"/>
persons detained by officers of Revenue and Customs;
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and
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that, in relation to
<ins class="substitution d29p15283 first last">
<noteRef href="#c19598931" marker="F4" class="commentary attribute F"/>
investigations of offences conducted by officers of Revenue and Customs
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<num>i</num>
<content>
<p>
this Act shall have effect as if the following
<ins class="substitution d29p15293 first last">
<noteRef href="#c19598951" marker="F5" class="commentary attribute F"/>
sections
</ins>
were inserted after section 14—
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<section eId="d4e288">
<num>14A</num>
<heading>
Exception for
<strong>
<ins class="substitution d29p15301 first last">
<noteRef href="#c19682581" marker="F11" class="commentary attribute F"/>
Revenue and Customs
</ins>
</strong>
.
</heading>
<content>
<p>
Material in the possession of a person who acquired or created it in the course of any trade, business, profession or other occupation or for the purpose of any paid or unpaid office
<ins class="substitution d29p15313 first last">
<noteRef href="#c19682521" marker="F10" class="commentary attribute F"/>
and which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions,
</ins>
is neither excluded material nor special procedure material for the purposes of any enactment such as is mentioned in section 9(2) above.
</p>
</content>
</section>
<section eId="d4e301">
<num>
<ins class="d29p15317">14B</ins>
</num>
<heading>
<ins class="d29p15317 first">
<noteRef href="#c19682621" marker="F12" class="commentary attribute F"/>
Revenue and Customs: restriction on other powers to apply for production of documents
</ins>
</heading>
<subsection eId="d4e306">
<num>
<ins class="d29p15317">1</ins>
</num>
<content>
<p>
<ins class="d29p15317">An officer of Revenue and Customs may make an application for the delivery of, or access to, documents under a provision specified in subsection (3) only if the condition in subsection (2) is satisfied.</ins>
</p>
</content>
</subsection>
<subsection eId="d4e314">
<num>
<ins class="d29p15317">2</ins>
</num>
<content>
<p>
<ins class="d29p15317">The condition is that the officer thinks that an application under Schedule 1 would not succeed because the material required does not consist of or include special procedure material.</ins>
</p>
</content>
</subsection>
<subsection eId="d4e322">
<num>
<ins class="d29p15317">3</ins>
</num>
<intro>
<p>
<ins class="d29p15317">The provisions are—</ins>
</p>
</intro>
<paragraph eId="d4e330">
<num>
<ins class="d29p15317">a</ins>
</num>
<content>
<p>
<ins class="d29p15317">section 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (serious tax fraud);</ins>
</p>
</content>
</paragraph>
<paragraph eId="d4e338">
<num>
<ins class="d29p15317">b</ins>
</num>
<content>
<p>
<ins class="d29p15317">paragraph 11 of Schedule 11 to the Value Added Tax Act 1994 (</ins>
<abbr class="Acronym" title="Value Added Tax">
<ins class="d29p15317">VAT</ins>
</abbr>
<ins class="d29p15317">);</ins>
</p>
</content>
</paragraph>
<paragraph eId="d4e351">
<num>
<ins class="d29p15317">c</ins>
</num>
<content>
<p>
<ins class="d29p15317">paragraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax);</ins>
</p>
</content>
</paragraph>
<paragraph eId="d4e359">
<num>
<ins class="d29p15317">d</ins>
</num>
<content>
<p>
<ins class="d29p15317">paragraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax);</ins>
</p>
</content>
</paragraph>
<paragraph eId="d4e367">
<num>
<ins class="d29p15317">e</ins>
</num>
<content>
<p>
<ins class="d29p15317">paragraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy);</ins>
</p>
</content>
</paragraph>
<paragraph eId="d4e375">
<num>
<ins class="d29p15317">f</ins>
</num>
<content>
<p>
<ins class="d29p15317">paragraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy);</ins>
</p>
</content>
</paragraph>
<paragraph eId="d4e383">
<num>
<ins class="d29p15317">g</ins>
</num>
<content>
<p>
<ins class="d29p15317">Part 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax).</ins>
</p>
</content>
</paragraph>
</subsection>
</section>
</quotedStructure>
</mod>
<inline name="AppendText">
<ins class="d29p15317">; and</ins>
</inline>
</p>
</content>
</subparagraph>
<subparagraph eId="section-114-2-b-ii">
<num>
<ins class="d29p15317">ii</ins>
</num>
<content>
<p>
<ins class="d29p15317">section 55 above shall have effect as if it related only to things such as are mentioned in subsection (1)(a) of that section.</ins>
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-114-2-d">
<num>
<ins class="d29p15317">
<ins class="d29p15393 first">
<noteRef href="#c19599031" marker="F6" class="commentary attribute F"/>
d
</ins>
</ins>
</num>
<intro>
<p>
<ins class="d29p15317">
<ins class="d29p15393">that where an officer of Revenue and Customs searches premises in reliance on a warrant under section 8 of, or paragraph 12 of Schedule 1 to, this Act (as applied by an order under this subsection) the officer shall have the power to search persons found on the premises—</ins>
</ins>
</p>
</intro>
<subparagraph eId="section-114-2-d-i">
<num>
<ins class="d29p15317">
<ins class="d29p15393">i</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p15317">
<ins class="d29p15393">in such cases and circumstances as are specified in the order, and</ins>
</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-114-2-d-ii">
<num>
<ins class="d29p15317">
<ins class="d29p15393">ii</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p15317">
<ins class="d29p15393">subject to any conditions specified in the order; and</ins>
</ins>
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-114-2-e">
<num>
<ins class="d29p15317">
<ins class="d29p15393">e</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p15317">
<ins class="d29p15393 last">that powers and functions conferred by a provision of this Act (as applied by an order under this subsection) may be exercised only by officers of Revenue and Customs acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs.</ins>
</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-114-2A">
<num>
<ins class="d29p15317">
<ins class="d29p15419 first">
<noteRef href="#c19599061" marker="F7" class="commentary attribute F"/>
2A
</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p15317">
<ins class="d29p15419 last">A certificate of the Commissioners that an officer of Revenue and Customs had authority under subsection (2)(e) to exercise a power or function conferred by a provision of this Act shall be conclusive evidence of that fact.</ins>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-114-3">
<num>
<ins class="d29p15317">
<ins class="substitution d29p15427 first">
<noteRef href="#c19599091" marker="F8" class="commentary attribute F"/>
3
</ins>
</ins>
</num>
<intro>
<p>
<ins class="d29p15317">
<ins class="substitution d29p15427">An order under subsection (2)—</ins>
</ins>
</p>
</intro>
<paragraph eId="section-114-3-a">
<num>
<ins class="d29p15317">
<ins class="substitution d29p15427">a</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p15317">
<ins class="substitution d29p15427">may make provision that applies generally or only in specified cases or circumstances,</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-114-3-b">
<num>
<ins class="d29p15317">
<ins class="substitution d29p15427">b</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p15317">
<ins class="substitution d29p15427">may make different provision for different cases or circumstances,</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-114-3-c">
<num>
<ins class="d29p15317">
<ins class="substitution d29p15427">c</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p15317">
<ins class="substitution d29p15427">may, in modifying a provision, in particular impose conditions on the exercise of a function, and</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-114-3-d">
<num>
<ins class="d29p15317">
<ins class="substitution d29p15427">d</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p15317">
<ins class="substitution d29p15427 last">shall not be taken to limit a power under section 164 of the Customs and Excise Management Act 1979.</ins>
</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-114-4">
<num>
<ins class="d29p15317">4</ins>
</num>
<content>
<p>
<noteRef href="#c18931591" marker="F1" class="commentary F"/>
<ins class="d29p15317">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</subsection>
<subsection eId="section-114-5">
<num>
<ins class="d29p15317">5</ins>
</num>
<content>
<p>
<ins class="d29p15317 last">An order under this section shall be made by statutory instrument and shall be subject to annulment in pursuance of a resolution of either House of Parliament.</ins>
</p>
</content>
</subsection>
</section>
</part>
</portionBody>
</portion>
</akomaNtoso>