Paragraph 18

In section 378 (officers)—

(a)

in subsection (1), for paragraph (d) substitute—

“(d)
an officer of Revenue and Customs;”,

(b)

in subsections (2)(c) and (6)(b), for “a customs officer” substitute “ an officer of Revenue and Customs ”, and

(c)

in subsection (4), for paragraph (c) substitute—

“(c)
an officer of Revenue and Customs;”