Application of Order to Customs and ExciseN.I.
85.—(1) Subject to Article 89, the Treasury may by order direct—
(a)that any provision of this Order 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 Customs and Excise of offences which relate to assigned matters, as defined in section 1 of the Customs and Excise Management Act 1979F1, or to persons detained by officers of Customs and Excise; and
(b)that, in relation to investigations of offences conducted by officers of Customs and Excise—
(i)this Order shall have effect as if the following Article were inserted after Article 16—
“Exception for Customs and Excise
16A. 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 an assigned matter, as defined in section 1 of the Customs and Excise Management Act 1979, is neither excluded material nor special procedure material for the purposes of any statutory provision such as is mentioned in Article 11(2).”
; and
(ii)Article 56 shall have effect as if it related only to things such as are mentioned in paragraph (1)(a) of that Article.
(2) Nothing in any order under paragraph (1) shall be taken to limit any powers exercisable under section 164 of the Customs and Excise Management Act 1979F1.
Para. (3) rep. by 2005 c. 11