Commentary

V1.265 Officers of Revenue and Customs

Part V1 General principles and rates of tax

V1.265 Officers of Revenue and Customs

V1.265 Officers of Revenue and Customs

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.  

    (a)     an officer as defined by CEMA 1979 s 1(1);

  2.  

    (b)     a person acting under the authority of the Commissioners of Customs and Excise;

  3.  

    (c)     an officer of the Commissioners of Customs and Excise;

  4.  

    (d)     a customs officer;

  5.  

    (e)     an officer of customs;

  6.  

    (f)     a customs and excise officer;

  7.  

    (g)     an officer of customs and excise; and

  8.  

    (h)     a

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