26CInvestigations by designated customs officials

1

In the application of this Part of this Act to investigations conducted by designated customs officials—

a

references to an officer are to a designated customs official;

b

references to an authorised officer are to a designated customs official acting with the authority (which may be general or specific) of—

i

the Secretary of State in relation to investigations relating to general customs matters, or

ii

the Director of Border Revenue in relation to investigations relating to customs revenue matters;

c

references to the Commissioners for Her Majesty's Revenue and Customs are to—

i

the Secretary of State in relation to investigations relating to general customs matters, or

ii

the Director of Border Revenue in relation to investigations relating to customs revenue matters;

d

references to an office of Revenue and Customs are to premises wholly or partly occupied by designated customs officials;

e

references to a superior officer are to—

i

an immigration officer not below the grade of Inspector,

ii

a person of the grade of Senior Executive Officer, or

iii

a person of a grade equivalent to that within sub-paragraph (i) or (ii).

2

In this section “customs revenue matter”, “designated customs official” and “general customs matter” have the meanings given by Part 1 of the Borders, Citizenship and Immigration Act 2009.