SCHEDULES
SCHEDULE 48Proceeds of crime: powers of officers of Revenue and Customs
Proceeds of Crime Act 2002
2
1
Section 289 (searches) is amended as follows.
2
In subsections (1), (1A)(a) and (2), for “a customs officer” substitute “
an officer of Revenue and Customs
”
.
3
In subsections (1C) and (1D), for “customs officer” substitute “
officer of Revenue and Customs
”
.
4
After subsection (5)(b) insert—
ba
are exercisable by an officer of Revenue and Customs only so far as the officer is exercising a function relating to a matter other than an excluded matter,
5
After subsection (5) insert—
5A
The reference in subsection (5)(ba) to an excluded matter is to a matter specified in section 54(4)(b) of, or in any of paragraphs 3, 5, 7, 10, 12 and 14 to 30 of Schedule 1 to, the Commissioners for Revenue and Customs Act 2005.