Section 127C(6A)

The power conferred by this section is exercisable by an officer of Revenue and Customs only if the officer has reasonable grounds for suspecting that conduct constituting the relevant offence relates to an assigned matter (within the meaning of the Customs and Excise Management Act 1979).

← 6 · All articles · 6B →

Source: legislation.gov.uk · retrieved 2026-09-04