SIOG7140 - Information and inspection powers: general: »Ê¹ÚÌåÓýapp Commissioners for Revenue and Customs Act - officers of Revenue and Customs
»Ê¹ÚÌåÓýapp CRCA transferred the powers of all descriptions of ‘officerâ€� in the old Departments to the ‘officer of Revenue and Customsâ€�. References in legislation to ‘inspectorâ€�, ‘officer of the Boardâ€�, and so on are to be read as if they are references to an officer of Revenue and Customs.
All members of SI are officers of Revenue and Customs. However, an officer must comply with the directions of the Commissioners of Revenue and Customs when exercising any function (section 2(2) CRCA). This means that you must only exercise the powers that are relevant to your job, and in accordance with guidance and instructions.