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[F113AU.K.The powers conferred on an officer of Revenue and Customs by virtue of section 352(5)(c), 353(10)(c), 356(11)(b) or 378(3A)(b) of the Act of 2002 (powers in relation to search and seizure warrants and production orders) 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 that Act.]
Textual Amendments
F1Sch. 2 para. 13A inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 10 para. 28; S.I. 2008/755, art. 17(1)(d)(iv)