3. The revised code of practice referred to in article 2 shall apply to the exercise of any power conferred by virtue of section 289 of the Proceeds of Crime Act 2002 by an officer of Revenue and Customs or (in relation to England and Wales and Northern Ireland) a constable or an accredited financial investigator after midnight on 5th April 2008 notwithstanding that the exercise of the power may have begun before that time.