SCHEDULES

SCHEDULE 12Revenue and Customs: regulation of investigatory powers

Regulation of Investigatory Powers Act 2000 (c. 23)

12

In section 34 (grant of authorisation in senior officer's absence)—

(a)

in subsection (1) for “a customs officer;” substitute “ an officer of Revenue and Customs; ”;

(b)

in subsection (2)(a) for “the Commissioners of Customs and Excise,” substitute “ the Commissioners for Her Majesty's Revenue and Customs, ”; and

(c)

in subsection (4)(l)—

(i)

for “the Commissioners of Customs and Excise,” substitute “ “ the Commissioners for Her Majesty's Revenue and Customs, ”and

(ii)

after “if he is” insert “ a senior official ”.