SCHEDULES

SCHEDULE 2Functions of Commissioners and Officers: Restrictions, &c.

Part 1General

Customs and Excise Management Act 1979 (c. 2)

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1

Section 11 of that Act (assistance to be rendered by police, &c.) shall not apply in connection with a function relating to a matter to which section 7 above applies.

2

A person may rely for the purposes of section 11 of that Act on a statement (written or oral) of an officer of Revenue and Customs that a function does not relate to a matter to which section 7 above applies.