Paragraph 6

Section 294 (seizure of cash) is amended as follows.

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

After subsection (2) insert—

“(2A)

The powers conferred by this section 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.

(2B)

But the powers may be exercised by the officer in reliance on a suspicion that relates to an excluded matter.

(2C)

The reference in subsection (2A) 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.”