11 Designation of customs revenue officials

Customs revenue officials

11  Designation of customs revenue officials

(1)     The Director of Border Revenue may designate—

(a)     an immigration officer, or

(b)     any other official in the department of the Secretary of State by whom general customs functions are exercisable,

as a customs revenue official.

(2)     A customs revenue official—

(a)     has, in relation to a customs revenue matter, the same functions as an officer of Revenue and Customs would have, and

(b)     may exercise the functions conferred on the Director by section 7 (customs revenue functions).

(3)

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