Part III

Investigation of Revenue and Customs offences

General provisions

Investigations by designated customs officials
26C
1
In the application of this Part of this Act to investigations conducted by designated customs officials—
a
references to an officer are to a designated customs official;
b
references to an authorised officer are to a designated customs official acting with the authority (which may be general or specific) of—
i
the Secretary of State in relation to investigations relating to general customs matters, or
ii
the Director of Border Revenue in relation to investigations relating to customs revenue matters;
c
references to the Commissioners for Her Majesty's Revenue and Customs are to—
i
the Secretary of State in relation to investigations relating to general customs matters, or
ii
the Director of Border Revenue in relation to investigations relating to customs revenue matters;
d
references to an office of Revenue and Customs are to premises wholly or partly occupied by designated customs officials;
e
references to a superior officer are to—
i
an immigration officer not below the grade of Inspector,
ii
a person of the grade of Senior Executive Officer, or
iii
a person of a grade equivalent to that within sub-paragraph (i) or (ii).
2
In this section “
customs revenue matter
”, “
designated customs official
” and “
general customs matter
” have the meanings given by Part 1 of the Borders, Citizenship and Immigration Act 2009.
S. 26C inserted (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 24(1), 58(1) (with s. 36(4))
Pt. 3 heading substituted (1.12.2007) by virtue of Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 2, 14; S.I. 2007/3166, art. 3
Ss. 26A, 26B and cross-headings inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 7, 14; S.I. 2007/3166, art. 3