(1) If an NCA officer is designated as a person having the powers of an officer of Revenue and Customs, the NCA officer has, in relation to any customs matter, the same powers as an officer of Revenue and Customs would have. (2) But that is subject to any limitations included in the designation.
If a power of an officer of Revenue and Customs is exercisable both— (a) in relation to a customs matter, and (b) in relation to any other matter, the power is exercisable by a designated officer only in relation to the customs matter.
(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. (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.
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