Part 8Investigations
C1Chapter 2England and Wales and Northern Ireland
F1Officers of Revenue and Customs
S. 375C and cross-heading inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 16
375CRestriction on exercise of certain powers conferred on officers of Revenue and Customs
F21
This section applies to the powers conferred on an officer of Revenue and Customs which are exercisable in connection with—
a
a production order made or to be made in relation to a confiscation investigation or a money laundering investigation,
b
a search and seizure warrant issued or to be issued in relation to a confiscation investigation or a money laundering investigation,
c
a customer information order, and
d
an account monitoring order.
2
The powers are exercisable by the officer only so far as the officer is exercising a function relating to a matter other than an excluded matter.
3
The reference in subsection (2) to an excluded matter is to a matter specified in section 54(4)(b) of, or in any of paragraphs 3, 5, 7, 10, 12 and 14 to 30 of Schedule 1 to, the Commissioners for Revenue and Customs Act 2005.
Pt. 8 Ch. 2: power to modify conferred (20.3.2015) by Crime and Courts Act 2013 (c. 22), ss. 47, 61(2); S.I. 2015/813, art. 2(b)