27Exercise of powers by othersU.K.
(1)The Treasury may by order provide, in relation to England and Wales or Northern Ireland—
(a)for any function conferred on the Secretary of State (whether or not in terms) under sections 10, 11 and 13 to 26 to be exercisable instead in prescribed circumstances by the [F1 Commissioners for Revenue and Customs ],
(b)for any function conferred on a constable under those sections to be exercisable instead in prescribed circumstances by [F2 an officer of Revenue and Customs ] or a person acting under the direction of such an officer.
“Prescribed” means prescribed by the order.
(2)The Secretary of State may by order provide, in relation to England and Wales or Northern Ireland—
(a)for any function conferred on him under sections 13 to 26 to be exercisable instead in prescribed circumstances by a prescribed person,
(b)for any function conferred on a constable under those sections to be exercisable instead in prescribed circumstances by a prescribed person.
“Prescribed” means prescribed by the order.
(3)Subsection (2)(b) does not apply to any powers exercisable by virtue of section 16(2)(b) or (4)(b).
Textual Amendments
F1Words in s. 27(1)(a) substituted (14.7.2008) by Criminal Justice and Immigration Act 2008 (c. 4), ss. 97(1)(a), 153(7); S.I. 2008/1586, art. 2(1), Sch. 1 para. 41
F2Words in s. 27(1)(b) substituted (14.7.2008) by Criminal Justice and Immigration Act 2008 (c. 4), ss. 97(1)(b), 153(7); S.I. 2008/1586, art. 2(1), Sch. 1 para. 41
Modifications etc. (not altering text)
C1S. 27 restricted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 2 para. 14; S.I. 2005/1126, art. 2(2)(d)
Commencement Information
I1S. 27 in force at 26.4.2004 by S.I. 2004/786, art. 3