SCHEDULE 2

PART 1Substitution of equivalent words and phrases in the Act

Article 3(2)

Where in the Act a word or phrase specified in Column 1 is used, in the application of the Act to Revenue and Customs, there shall be substituted the equivalent word or phrase in Column 2—

Column 1

Column 2

WORDS AND PHRASES USED IN THE ACT

SUBSTITUTED WORDS AND PHRASES

chief officer of police

director

constable

officer of Revenue and Customs

designated police station (except in section 30)

designated office of Revenue and Customs

officer of a force maintained by a police authority

officer of Revenue and Customs

police detention (except in section 118 and in section 39(1)(a) the second time the words occur)

Revenue and Customs detention

police officer

officer of Revenue and Customs

police station (except in sections 30 and 46A(1))

office of Revenue and Customs

rank

grade

station

office of Revenue and Customs

The police

Her Majesty’s Revenue and Customs

PART 2Equivalent titles of officers

Article 3(3)

Where in the Act an act or thing is to be done by a constable of the rank specified in Column 1, that same act or thing shall, in the application of the Act to Revenue and Customs, be done by an officer of Revenue and Customs of at least an equivalent grade specified in Column 2—

Column 1

Column 2

RANK OF CONSTABLE

GRADE OF OFFICER

Sergeant

Officer

Inspector

Higher officer

Chief Inspector

Higher officer

Superintendent

Senior officer