Sch 6 para 37
The following subsection shall be substituted for section 138(4) of the Customs and Excise Management Act 1979— (4) Where any person has been arrested by a person who is not an officer— (a) by virtue of this section; or (b) by virtue of section 24 of the Police and Criminal Evidence Act 1984 in its application to offences under the customs and excise Acts, the person arresting him shall give notice of the arrest to an officer at the nearest convenient office of customs and excise.