Powers only exercisable in relation to customs mattersU.K.
17U.K.If a power of an officer of Revenue and Customs is exercisable both—
(a)in relation to a customs matter, and
(b)in relation to any other matter,
the power is exercisable by a designated officer only in relation to the customs matter.
Commencement Information
I1Sch. 5 para. 17 in force at 7.10.2013 by S.I. 2013/1682, art. 3(m)