Sch 5 para 17
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.
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.
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