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SCHEDULES

SCHEDULE 5U.K.Police, customs and immigration powers

Part 5U.K.Designations: powers of officers of Revenue and Customs

Powers only exercisable in relation to customs mattersU.K.

17U.K.If a power of an officer of Revenue and Customs is exercisable both—

(a)in relation to a customs matter, and

(b)in relation to any other matter,

the power is exercisable by a designated officer only in relation to the customs matter.

Commencement Information

I1Sch. 5 para. 17 in force at 7.10.2013 by S.I. 2013/1682, art. 3(m)