http://www.legislation.gov.uk/uksi/1987/439/article/3/made

The Police and Criminal Evidence Act 1984 (Application to Customs and Excise) Order 1987

Local Government

King's Printer of Acts of Parliament

2015-12-08

CUSTOMS AND EXCISE

Article 3 of the Order extends the provisions of the Police and Criminal Evidence Act 1984 which apply to officers of Customs and Excise by applying section 107 of the Act.Section 107 will enable an officer of a lower grade, subject to authorisation, to exercise powers in respect of the investigation of offences or the treatment of persons in custody otherwise exercisable only by an officer of a higher grade or with that officer’s authority.