SIOG7140 - Information and inspection powers: general: The Commissioners for Revenue and Customs Act - officers of Revenue and Customs
The CRCA transferred the powers of all descriptions of 바카라 사이트˜officer바카라 사이트™ in the old Departments to the 바카라 사이트˜officer of Revenue and Customs바카라 사이트™. References in legislation to 바카라 사이트˜inspector바카라 사이트™, 바카라 사이트˜officer of the Board바카라 사이트™, 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.