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Home / De-Voil /Part V1 General principles and rates of tax /Division V1.2 History, legislation and administration /Executive bodies within the United Kingdom / V1.265 Officers of Revenue and Customs
Commentary

V1.265 Officers of Revenue and Customs


Part V1 General principles and rates of tax

The Commissioners are authorised to appoint staff to be known as officers of Revenue and Customs1.

A function conferred by an enactment on any of the following persons vests in an officer of Revenue and Customs2:

  1. Ìý

    •ÌýÌýÌýÌý an officer as defined by CEMA 1979, s 1(1)

  2. Ìý

    •ÌýÌýÌýÌý a person acting under the authority of the Commissioners of Customs and Excise

  3. Ìý

    •ÌýÌýÌýÌý an officer of the Commissioners of Customs and Excise

  4. Ìý

    •ÌýÌýÌýÌý a customs officer

  5. Ìý

    •ÌýÌýÌýÌý an officer

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