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16(1)If an NCA officer is designated as a person having the powers of an officer of Revenue and Customs, the NCA officer has, in relation to any customs matter, the same powers as an officer of Revenue and Customs would have.U.K.
(2)But that is subject to any limitations included in the designation.
Commencement Information
I1Sch. 5 para. 16 in force at 7.10.2013 by S.I. 2013/1682, art. 3(m)