Part 8Investigations
Chapter 2England and Wales and Northern Ireland
F1Officers of Revenue and Customs
375CRestriction on exercise of certain powers conferred on officers of Revenue and Customs
1
This section applies to the powers conferred on an officer of Revenue and Customs which are exercisable in connection with—
a
a production order made or to be made in relation to a confiscation investigation or a money laundering investigation,
b
a search and seizure warrant issued or to be issued in relation to a confiscation investigation or a money laundering investigation,
c
a customer information order, and
d
an account monitoring order.
2
The powers are exercisable by the officer only so far as the officer is exercising a function relating to a matter other than an excluded matter.
3
The reference in subsection (2) 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.
S. 375C and cross-heading inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 16