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PART XIMiscellaneous and Supplementary

114Application of Act to Customs and Excise

(1)" Arrested ", " arresting ", " arrest " and " to arrest " shall respectively be substituted for " detained " , " detaining ", " detention " and " to detain " wherever in the customs and excise Acts, as defined in section 1(1) of the [1979 c. 2.] Customs and Excise Management Act 1979, those words are used in relation to persons.

(2)The Treasury may by order direct—

(a)that any provision of this Act which relates to investigations of offences conducted by police officers or to persons detained by the police shall apply, subject to such modifications as the order may specify, to investigations conducted by officers of Customs and Excise of offences which relate to assigned matters, as defined in section 1 of the Customs and Excise Management Act 1979, or to persons detained by officers of Customs and Excise ; and

(b)that, in relation to investigations of offences conducted by officers of Customs and Excise—

(i)this Act shall have effect as if the following section were inserted after section 14—

14AException for Customs and Excise.

Material in the possession of a person who acquired or created it in the course of any trade, business, profession or other occupation or for the purpose of any paid or unpaid office and which relates to an assigned matter, as defined in section 1 of the Customs and Excise Management Act 1979, is neither excluded material nor special procedure material for the purposes of any enactment such as is mentioned in section 9(2) above.; and

(ii)section 55 above shall have effect as if it related only to things such as are mentioned in subsection (1)(a) of that section.

(3)Nothing in any order under subsection (2) above shall be taken to limit any powers exercisable under section 164 of the [1979 c. 2.] Customs and Excise Management Act 1979.

(4)In this section " officers of Customs and Excise " means officers commissioned by the Commissioners of Customs and Excise under section 6(3) of the Customs and Excise Management Act 1979.

(5)An order under this section shall be made by statutory instrument and shall be subject to annulment in pursuance of a resolution of either House of Parliament.