The Director of Border Revenue may designate—
as a customs revenue official.
A customs revenue official—
If a function within subsection (2) is exercisable—
the function is exercisable by a customs revenue official in relation to the customs revenue matter only.
So far as is appropriate for the purposes of or in connection with this section, references to an officer of Revenue and Customs, or to Her Majesty's Revenue and Customs, in an enactment, instrument or document to which this section applies are to be construed as including a reference to a customs revenue official.
References in this section to functions of an officer of Revenue and Customs are to functions conferred by an enactment to which this section applies.
This section applies to—
This includes—
but does not otherwise include any enactment contained in that Act.
This section has effect subject to—