# Finance Act 2013, Paragraph 2


(1) Section 289 (searches) is amended as follows.
(2) In subsections (1), (1A)(a) and (2), for “a customs officer” substitute “ an officer of Revenue and Customs ”.
(3) In subsections (1C) and (1D), for “customs officer” substitute “ officer of Revenue and Customs ”.
(4) 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,”.
(5) 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.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/48/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-48/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.