[114 Application of Act to Revenue and Customs]
[114 Application of Act to Revenue and Customs]

(1)     “Arrested”, “arresting”, “arrest” and “to arrest” shall respectively be substituted for “detained”, “detaining”, “detention” and “to detain” wherever in the customs and excise Acts, as defined in section 1(1) of the Customs and Excise Management Act 1979, those words are used in relation to persons.

(2)     The Treasury may by order direct—

(a)     that any provision of this Act which relates to investigations of offences conducted by police officers or to persons detained by the police shall apply, subject to such modifications as the order may specify, to [investigations conducted by officers of Revenue and Customs] or to [persons detained by officers of Revenue and Customs]; and

(b)     that, in relation to [investigations of offences conducted by officers of Revenue and Customs]—

(i)     this Act shall have effect as if the following [sections] were inserted after section 14—

“14A Exception for [Revenue and Customs]

Material in the possession of a person who acquired or created it in the course of any trade, business, profession or other occupation or for the purpose of any paid or unpaid office [and which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions,] is neither excluded material nor special procedure material for the purposes of any enactment such as is mentioned in section 9(2) above.

[14B Revenue and Customs: restriction on other powers to apply for production of documents