SCHEDULES
SCHEDULE 5Police, customs and immigration powers
Part 1Director General: Commissioners' powers exercisable under section 9(1)
Powers only exercisable in relation to customs matters
1
If a power of the Commissioners is exercisable both—
a
in relation to a customs matter, and
b
in relation to any other matter,
the power is exercisable by the Director General under section 9(1) only in relation to the customs matter.
Powers exercisable under warrant
2
1
This paragraph applies to an enactment if it provides for the issuing of warrants which authorise the Commissioners to exercise any power in relation to a customs matter.
2
For the purpose of enabling the Director General to exercise that power in relation to a customs matter, the enactment has effect as if the Director General were one of the Commissioners.
Certain powers of Commissioners not exercisable by Director General
3
The following powers of the Commissioners are not exercisable by the Director General under section 9(1)—
a
the powers under paragraph 2(1) of Schedule 7 to consent to a disclosure of HMRC information by an NCA officer;
b
the power under paragraph 2(2) of Schedule 7 to consent to a further disclosure of HMRC information by any person.