Commentary on Clauses Section 6: Officers’ initial functions
51.This section transfers the powers and duties of Customs and Excise staff to the officers of Revenue and Customs. The transfer is made by subsection (1), and the various descriptions of Customs and Excise staff are given in subsection (2). Subsection (3) makes this section subject to section 7(4). This means that the powers transferred may not be used in relation to matters inherited from the Inland Revenue. The transfer is also subject to section 35, which transfers functions relating to criminal prosecutions to the Director of the Revenue and Customs Prosecutions Office.