Part 4

Police powers
CHAPTER 8

Cross-border enforcement

Cross-border enforcement: officers of Revenue and Customs
118
In section 87 of the Finance Act 2007 (cross-border exercise of powers: officers of Revenue and Customs), in subsection (4) for “only in the exercise of a function relating to tax (including duties and tax credits)” substitute “ in the exercise of any function of the Commissioners for Her Majesty's Revenue and Customs or of officers of Revenue and Customs, within the meaning of the Commissioners for Revenue and Customs Act 2005 (see section 51(2) to (2B) of that Act) ”.
S. 118 in force for specified purposes at Royal Assent, see s. 183
S. 118 in force at 1.3.2018 in so far as not already in force by S.I. 2018/227, reg. 2(f)