Offences, enforcement and civil penalties
This section has no associated Explanatory Memorandum
15.—(1) Schedule 1 (offences, penalties, enforcement and other matters) has effect.
(2) Except in paragraph 2 of Schedule 1 or in relation to the expression “Officer of Revenue and Customs”, a reference in Schedule 1 to an officer is a reference to any person authorised by the enforcement authority to assist the authority in enforcing these Regulations and the NRMM Regulation.