This section has no associated Explanatory Notes
116For paragraph 13A of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (restrictions on functions of officers) substitute—
“13AThe powers conferred on an officer of Revenue and Customs by virtue of the following are exercisable only in relation to cash seized in accordance with paragraph 13 above by an officer of Revenue and Customs under section 294 of the Act of 2002—
(a)section 352(5)(c), 353(10)(c) or 378(3A)(b) of that Act (powers in relation to search and seizure warrants and production orders), and
(b)an order under subsection (2) of section 355 of that Act made in pursuance of subsection (3)(d) or (4)(d) of that section (application of other provisions dealing with retention).”