SCHEDULE 2

PART 2Equivalent titles of officers

Article 3(3)

Where in the Act an act or thing is to be done by a constable of the rank specified in Column 1, that same act or thing shall, in the application of the Act to Revenue and Customs, be done by an officer of Revenue and Customs of at least an equivalent grade specified in Column 2—

Column 1

Column 2

RANK OF CONSTABLE

GRADE OF OFFICER

Sergeant

Officer

Inspector

Higher officer

Chief Inspector

Higher officer

Superintendent

Senior officer