Paragraph 10 Section 1 (power of a designated customs official)

(1)

Section 1 applies only in relation to a Revenue and Customs offence relating to a general customs matter or customs revenue matter.

(2)

In sub-paragraph (1)—

(a)

“Revenue and Customs offence” has the meaning given by subsection (2) of section 23A of the Criminal Law (Consolidation) (Scotland) Act 1995^f1;

(b)

“general customs matter” and “customs revenue matter” have the meaning given by Part 1 of the Borders, Citizenship and Immigration Act 2009.

Annotations

f1: Section 23A was inserted by the Finance Act 2007 (c.11); subsection (2) was amended by the Employment Act 2008 (c.24), section 12(2) and the Criminal Finances Act 2017 (c.22), section 18(2).