# Commissioners for Revenue and Customs Act 2005, Paragraph 5


(1) Section 11 of that Act (assistance to be rendered by police, &c.) shall not apply in connection with a function relating to a matter to which section 7 above applies.
(2) A person may rely for the purposes of section 11 of that Act on a statement (written or oral) of an officer of Revenue and Customs that a function does not relate to a matter to which section 7 above applies.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.