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SCHEDULES

SCHEDULE 5U.K.Police, customs and immigration powers

Part 5U.K.Designations: powers of officers of Revenue and Customs

Powers exercisable under warrantU.K.

18(1)This paragraph applies to an enactment if it provides for the issuing of warrants which authorise an officer of Revenue and Customs to exercise any power in relation to a customs matter.U.K.

(2)For the purpose of enabling a designated officer to exercise that power in relation to a customs matter, the enactment has effect as if the designated officer were an officer of Revenue and Customs.

Commencement Information

I1Sch. 5 para. 18 in force at 7.10.2013 by S.I. 2013/1682, art. 3(m)