19.—(1) Section 65 does not limit any power of an officer of Revenue and Customs to carry out a protective search—
(a)of a person whom the officer finds in or on premises entered by the officer under the authority of a warrant under section 23E of the Criminal Law (Consolidation) (Scotland) Act 1995(1); or
(b)of a person in relation to whom the officer is exercising any power under section 23M of that Act.
(2) In this paragraph “protective search” means a search in the circumstances described in section 66(1)(b) of the 2016 Act for the purpose described in section 66(2).
Section 23E was inserted by the Finance Act 2007 (c.11).