Part IIIInvestigation of Revenue and Customs offences
F1General provisions
26BInterpretation of Part 3 etc
(1)
In this Part of this Act—
“authorised officer” means an officer acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs;
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F3...
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“office of Revenue and Customs” means premises wholly or partly occupied by Her Majesty's Revenue and Customs; and
F4“officer” means an officer of Revenue and Customs;
(2)
In any proceedings (whether civil or criminal) under or arising from this Part of F5this Act—
(a)
a certificate of the Commissioners for Her Majesty's Revenue and Customs that an officer of Revenue of Customs, F6...
F6(b)
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had authority to exercise a power or function conferred by a provision of this Part shall be conclusive proof of that fact.