This section has no associated Explanatory Notes
18(1)This paragraph applies to an enactment if it provides for the issuing of warrants which authorise an officer of Revenue and Customs to exercise any power in relation to a customs matter.U.K.
(2)For the purpose of enabling a designated officer to exercise that power in relation to a customs matter, the enactment has effect as if the designated officer were an officer of Revenue and Customs.
Commencement Information
I1Sch. 5 para. 18 in force at 7.10.2013 by S.I. 2013/1682, art. 3(m)