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 |
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 |