Section 319(3)

For the purposes of the exercise by R of the powers under Parts 3 and 4 of Schedule 5 to CRA 2015 by virtue of this Chapter— paragraphs 13, 19 and 20 of that Schedule are to be ignored; where a power is exercisable only by an enforcer of a particular description, the power is exercisable by R only if R is an enforcer of that description; references in Part 4 of that Schedule to the enforcer’s legislation, in relation to a domestic enforcer, are to be read in relation to R as references to the law of, or other requirement imposed in, the country or territory of O mentioned in the entry for that Schedule in the table in subsection (2).

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Source: legislation.gov.uk · retrieved 2026-07-30