s 27 Exercise of powers by others
(1) The Treasury may by order provide, in relation to England and Wales or Northern Ireland— (a) for any function conferred on the Secretary of State (whether or not in terms) under sections 10, 11 and 13 to 26 to be exercisable instead in prescribed circumstances by the Commissioners for Revenue and Customs , (b) for any function conferred on a constable under those sections to be exercisable instead in prescribed circumstances by an officer of Revenue and Customs or a person acting under the direction of such an officer. “ Prescribed ” means prescribed by the order. (2) The Secretary of State may by order provide, in relation to England and Wales or Northern Ireland— (a) for any function conferred on him under sections 13 to 26 to be exercisable instead in prescribed circumstances by a prescribed person, (b) for any function conferred on a constable under those sections to be exercisable instead in prescribed circumstances by a prescribed person. “ Prescribed ” means prescribed by the order. (3) Subsection (2)(b) does not apply to any powers exercisable by virtue of section 16(2)(b) or (4)(b).