http://www.legislation.gov.uk/ukpga/2005/11/schedule/2/paragraph/5Commissioners for Revenue and Customs Act 2005An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.texttext/xmlenStatute Law Database2024-05-17Expert Participation2024-03-04 SCHEDULESSCHEDULE 2Functions of Commissioners and Officers: Restrictions, &c.Part 1General<Emphasis>Customs and Excise Management Act 1979 (c. 2)</Emphasis>51Section 11 of that Act (assistance to be rendered by police, &c.) shall not apply in connection with a function relating to a matter to which section 7 above applies.2A person may rely for the purposes of section 11 of that Act on a statement (written or oral) of an officer of Revenue and Customs that a function does not relate to a matter to which section 7 above applies.Sch. 2 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
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Sch. 2 para. 5 in force at 18.4.2005 by
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