18(1)This paragraph applies to an enactment if it provides for the issuing of warrants which authorise an officer of Revenue and Customs to exercise any power in relation to a customs matter.U.K.
(2)For the purpose of enabling a designated officer to exercise that power in relation to a customs matter, the enactment has effect as if the designated officer were an officer of Revenue and Customs.
Commencement Information
I1Sch. 5 para. 18 in force at 7.10.2013 by S.I. 2013/1682, art. 3(m)