{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-2/paragraph-4",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-2/paragraph-4.json",
  "legislation": "ukpga/2005/11",
  "legislation_title": "Commissioners for Revenue and Customs Act 2005",
  "legislation_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005",
  "path": "schedule/2/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "Section 8(2) and (3) of the Customs and Excise Management Act 1979 (person acting deemed to be proper officer) shall not apply to a person engaged in connection with a function relating to a matter to which section 7 above applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2017/29",
      "affecting_title": "Higher Education and Research Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/11/schedule/2/paragraph/4",
    "retrieved_at": "2026-10-29T09:16:15.638584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}