Commissioners for Revenue and Customs Act 2005 (c. 11)

SCHEDULES

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

Part 1 U.K. General

Customs and Excise Management Act 1979 (c. 2) U.K.

5 (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. U.K.

(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.

Commencement Information

I1 Sch. 2 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)