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SCHEDULES

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

Yn ddilys o 07/10/2013

Part 1 U.K.Director General: Commissioners' powers exercisable under section 9(1)

Powers only exercisable in relation to customs mattersU.K.

1U.K.If a power of the Commissioners is exercisable both—

(a)in relation to a customs matter, and

(b)in relation to any other matter,

the power is exercisable by the Director General under section 9(1) only in relation to the customs matter.

Powers exercisable under warrantU.K.

2(1)This paragraph applies to an enactment if it provides for the issuing of warrants which authorise the Commissioners to exercise any power in relation to a customs matter.U.K.

(2)For the purpose of enabling the Director General to exercise that power in relation to a customs matter, the enactment has effect as if the Director General were one of the Commissioners.

Certain powers of Commissioners not exercisable by Director GeneralU.K.

3U.K.The following powers of the Commissioners are not exercisable by the Director General under section 9(1)—

(a)the powers under paragraph 2(1) of Schedule 7 to consent to a disclosure of HMRC information by an NCA officer;

(b)the power under paragraph 2(2) of Schedule 7 to consent to a further disclosure of HMRC information by any person.