19U.K.After section 408B insert—
“Officers of Revenue and CustomsU.K.
408CRestriction on exercise of certain powers conferred on officers of Revenue and Customs
(1)This section applies to the powers conferred on an officer of Revenue and Customs which are exercisable in connection with—
(a)a production order made or to be made in relation to a confiscation investigation or a money laundering investigation,
(b)a search warrant issued or to be issued in relation to a confiscation investigation or a money laundering investigation,
(c)a customer information order, and
(d)an account monitoring order.
(2)The powers are exercisable by the officer only so far as the officer is exercising a function relating to a matter other than an excluded matter.
(3)The reference in subsection (2) to an excluded matter is to a matter specified in section 54(4)(b) of, or in any of paragraphs 3, 5, 7, 10, 12 and 14 to 30 of Schedule 1 to, the Commissioners for Revenue and Customs Act 2005.”