Article 3(2)
Where in the Act a word or phrase specified in Column 1 is used, in the application of the Act to Revenue and Customs, there shall be substituted the equivalent word or phrase in Column 2—
Column 1 | Column 2 |
---|---|
WORDS AND PHRASES USED IN THE ACT | SUBSTITUTED WORDS AND PHRASES |
chief officer of police | director |
constable | officer of Revenue and Customs |
designated police station (except in section 30) | designated office of Revenue and Customs |
officer of a force maintained by a police authority | officer of Revenue and Customs |
police detention (except in section 118 and in section 39(1)(a) the second time the words occur) | Revenue and Customs detention |
police officer | officer of Revenue and Customs |
police station (except in sections 30 and 46A(1)) | office of Revenue and Customs |
rank | grade |
station | office of Revenue and Customs |
The police | Her Majesty’s Revenue and Customs |