Paragraph 2

Section 289 (searches) is amended as follows.

In subsections (1), (1A)(a) and (2), for “a customs officer” substitute “ an officer of Revenue and Customs ”.

In subsections (1C) and (1D), for “customs officer” substitute “ officer of Revenue and Customs ”.

After subsection (5)(b) insert—

“(ba)

are exercisable by an officer of Revenue and Customs only so far as the officer is exercising a function relating to a matter other than an excluded matter,”.

After subsection (5) insert—

“(5A)

The reference in subsection (5)(ba) to an excluded matter is to a matter specified in section 54(4)(b) of, or in any of paragraphs 3, 5, 7, 10, 12 and 14 to 30 of Schedule 1 to, the Commissioners for Revenue and Customs Act 2005.”