Part 4: Police Powers Chapter 8: Cross-border enforcement Section 118: Cross border enforcement: officers of Revenue and Customs
This section amends the Finance Act 2007 to provide that all of the cross-border powers of arrest will be exercisable by Revenue and Customs officers in relation to any of the functions of HMRC or Revenue and Customs officers. This means that the powers will be available in relation to both tax and customs matters. Designated customs officials and NCA officers who are designated with the powers of Revenue and Customs officers will also be able to exercise cross border powers of arrest.