http://www.legislation.gov.uk/ukpga/2005/11/section/18/2013-07-17Commissioners for Revenue and Customs Act 2005An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.texttext/xmlenStatute Law Database2024-05-17Expert Participation2013-07-17 <Emphasis>Information</Emphasis>Confidentiality181Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs.2But subsection (1) does not apply to a disclosure—awhich—iis made for the purposes of a function of the Revenue and Customs, andiidoes not contravene any restriction imposed by the Commissioners,bwhich is made in accordance with section 20 or 21,cwhich is made for the purposes of civil proceedings (whether or not within the United Kingdom) relating to a matter in respect of which the Revenue and Customs have functions,dwhich is made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom) relating to a matter in respect of which the Revenue and Customs have functions,ewhich is made in pursuance of an order of a court,fwhich is made to Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors for the purpose of an inspection by virtue of section 27,gwhich is made to the Independent Police Complaints Commission, or a person acting on its behalf, for the purpose of the exercise of a function by virtue of section 28, ...hwhich is made with the consent of each person to whom the information relates, or iwhich is made to the Scottish Ministers in connection with the collection and management of a devolved tax within the meaning of the Scotland Act 1998.2AInformation disclosed in reliance on subsection (2)(i) may not be further disclosed without the consent of the Commissioners (which may be general or specific).3Subsection (1) is subject to any other enactment permitting disclosure.4In this section—aa reference to Revenue and Customs officials is a reference to any person who is or was—ia Commissioner,iian officer of Revenue and Customs,iiia person acting on behalf of the Commissioners or an officer of Revenue and Customs, oriva member of a committee established by the Commissioners,ba reference to the Revenue and Customs has the same meaning as in section 17,ca reference to a function of the Revenue and Customs is a reference to a function of—ithe Commissioners, oriian officer of Revenue and Customs,da reference to the Scottish inspectors or the Northern Ireland inspectors has the same meaning as in section 27, andea reference to an enactment does not include—ian Act of the Scottish Parliament or an instrument made under such an Act, oriian Act of the Northern Ireland Assembly or an instrument made under such an Act.S. 18 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)S. 18(1) referred to (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 24; S.I. 2006/3399, art. 2S. 18(1) restricted (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 1206(1), 1329(1) (with Pts. 1, 2, Sch. 2 paras. 128, 129)S. 18(2A) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(4), 44(2)(b)Word in s. 18(2)(g) omitted (1.7.2012) by virtue of Scotland Act 2012 (c. 11), ss. 24(3)(a), 44(2)(b)S. 18(2)(i) and preceding word inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(3)(b), 44(2)(b)S. 18(1) restricted (17.7.2013) by Finance Act 2013 (c. 29), s. 80(6)S. 18(1) restricted by 2009 c. 4, s. 1216CM (as inserted (17.7.2013 for specified purposes and with effect in accordance with Sch. 16 para. 3 and 19.7.2013 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 16 paras. 1, 2; S.I. 2013/1817, art. 2(1))S. 18(1) restricted by 2009 c. 4, s. 1217CM (as inserted (17.7.2013 for specified purposes and with effect in accordance with Sch. 17 para. 3 and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2))
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<Emphasis>Information</Emphasis>
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<Title>Confidentiality</Title>
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18
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<Text>Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs.</Text>
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<Text>But subsection (1) does not apply to a disclosure—</Text>
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<Text>which—</Text>
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<Text>is made for the purposes of a function of the Revenue and Customs, and</Text>
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<Text>which is made to Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors for the purpose of an inspection by virtue of section 27,</Text>
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which is made to the Independent Police Complaints Commission, or a person acting on its behalf, for the purpose of the exercise of a function by virtue of section 28,
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...
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which is made with the consent of each person to whom the information relates
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<Addition ChangeId="key-a12ac41713e684aca42edb7650389e58-1474920363687" CommentaryRef="key-a12ac41713e684aca42edb7650389e58">which is made to the Scottish Ministers in connection with the collection and management of a devolved tax within the meaning of the Scotland Act 1998.</Addition>
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</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/3/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/3" id="section-18-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Subsection (1) is subject to any other enactment permitting disclosure.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/4/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/4" id="section-18-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In this section—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/4/a/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/4/a" id="section-18-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a reference to Revenue and Customs officials is a reference to any person who is or was—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/4/a/i/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/4/a/i" id="section-18-4-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>a Commissioner,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/4/a/ii/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/4/a/ii" id="section-18-4-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>an officer of Revenue and Customs,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/4/a/iii/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/4/a/iii" id="section-18-4-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>a person acting on behalf of the Commissioners or an officer of Revenue and Customs, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/4/a/iv/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/4/a/iv" id="section-18-4-a-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>a member of a committee established by the Commissioners,</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/4/b/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/4/b" id="section-18-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a reference to the Revenue and Customs has the same meaning as in section 17,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/4/c/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/4/c" id="section-18-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>a reference to a function of the Revenue and Customs is a reference to a function of—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/4/c/i/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/4/c/i" id="section-18-4-c-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the Commissioners, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/4/c/ii/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/4/c/ii" id="section-18-4-c-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>an officer of Revenue and Customs,</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/4/d/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/4/d" id="section-18-4-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>a reference to the Scottish inspectors or the Northern Ireland inspectors has the same meaning as in section 27, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/4/e/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/4/e" id="section-18-4-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>a reference to an enactment does not include—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/4/e/i/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/4/e/i" id="section-18-4-e-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>an Act of the Scottish Parliament or an instrument made under such an Act, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/18/4/e/ii/2013-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/4/e/ii" id="section-18-4-e-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>an Act of the Northern Ireland Assembly or an instrument made under such an Act.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-dcdb57a847a8922eb7d713bfc08ac4b2" Type="I">
<Para>
<Text>
S. 18 in force at 7.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="cz9mh29t1-00116" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="cz9mh29t1-00117" CitationRef="cz9mh29t1-00116" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/1" SectionRef="article-2-1" Operative="true">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d180771b1cdd0b9ff1d3547ad7340f77" Type="C">
<Para>
<Text>
S. 18(1) referred to (1.1.2007) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/25" id="czig7oer1-00007" Class="UnitedKingdomPublicGeneralAct" Year="2006" Number="25" Title="Finance Act 2006">Finance Act 2006 (c. 25)</Citation>
,
<CitationSubRef id="czig7oer1-00008" CitationRef="czig7oer1-00007" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/53/1" SectionRef="section-53-1">s. 53(1)</CitationSubRef>
,
<CitationSubRef id="czig7oer1-00009" CitationRef="czig7oer1-00007" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/schedule/5/paragraph/24" SectionRef="schedule-5-paragraph-24" Operative="true">Sch. 5 para. 24</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/3399" id="czig7oer1-00010" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="3399" Title="Finance Act 2006, Section 53(1) (Films and Sound Recordings) (Appointed Day) Order 2006">S.I. 2006/3399</Citation>
,
<CitationSubRef id="czig7oer1-00011" CitationRef="czig7oer1-00010" URI="http://www.legislation.gov.uk/id/uksi/2006/3399/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-51da49434d6f07bd69ffd1eafc02a563" Type="C">
<Para>
<Text>
S. 18(1) restricted (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/4" id="cb57iaog2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="4" Title="Corporation Tax Act 2009">Corporation Tax Act 2009 (c. 4)</Citation>
,
<CitationSubRef id="cb57iaog2-00008" CitationRef="cb57iaog2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1206/1" SectionRef="section-1206-1" Operative="true">ss. 1206(1)</CitationSubRef>
,
<CitationSubRef id="cb57iaog2-00009" CitationRef="cb57iaog2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/1" SectionRef="section-1329-1">1329(1)</CitationSubRef>
(with
<CitationSubRef id="cb57iaog2-00010" CitationRef="cb57iaog2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/part/1" SectionRef="part-1">Pts. 1</CitationSubRef>
,
<CitationSubRef id="cb57iaog2-00011" CitationRef="cb57iaog2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/part/2" SectionRef="part-2">2</CitationSubRef>
,
<CitationSubRef id="cb57iaog2-00012" CitationRef="cb57iaog2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/paragraph/128" SectionRef="schedule-2-paragraph-128">Sch. 2 paras. 128</CitationSubRef>
,
<CitationSubRef id="cb57iaog2-00013" CitationRef="cb57iaog2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/paragraph/129" SectionRef="schedule-2-paragraph-129">129</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-69ae2c13ddef817496a5b3593940465c" Type="F">
<Para>
<Text>
S. 18(2A) inserted (1.7.2012) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/11" id="cb6snr2f2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="11" Title="Scotland Act 2012">Scotland Act 2012 (c. 11)</Citation>
,
<CitationSubRef id="cb6snr2f2-00008" CitationRef="cb6snr2f2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/24/4" SectionRef="section-24-4" Operative="true">ss. 24(4)</CitationSubRef>
,
<CitationSubRef id="cb6snr2f2-00009" CitationRef="cb6snr2f2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/44/2/b" SectionRef="section-44-2-b">44(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3e61af338aa13c60f01d156fb38bd5b5" Type="F">
<Para>
<Text>
Word in s. 18(2)(g) omitted (1.7.2012) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/11" id="cb6snr2f2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="11" Title="Scotland Act 2012">Scotland Act 2012 (c. 11)</Citation>
,
<CitationSubRef id="cb6snr2f2-00017" CitationRef="cb6snr2f2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/24/3/a" SectionRef="section-24-3-a" Operative="true">ss. 24(3)(a)</CitationSubRef>
,
<CitationSubRef id="cb6snr2f2-00018" CitationRef="cb6snr2f2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/44/2/b" SectionRef="section-44-2-b">44(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a12ac41713e684aca42edb7650389e58" Type="F">
<Para>
<Text>
S. 18(2)(i) and preceding word inserted (1.7.2012) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/11" id="cb6snr2f2-00025" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="11" Title="Scotland Act 2012">Scotland Act 2012 (c. 11)</Citation>
,
<CitationSubRef id="cb6snr2f2-00026" CitationRef="cb6snr2f2-00025" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/24/3/b" SectionRef="section-24-3-b" Operative="true">ss. 24(3)(b)</CitationSubRef>
,
<CitationSubRef id="cb6snr2f2-00027" CitationRef="cb6snr2f2-00025" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/44/2/b" SectionRef="section-44-2-b">44(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-eebdb5e58a815ae4689216d8b7af2921" Type="C">
<Para>
<Text>
S. 18(1) restricted (17.7.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="cb6tqml52-00021" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="cb6tqml52-00022" CitationRef="cb6tqml52-00021" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/80/6" SectionRef="section-80-6" Operative="true">s. 80(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e90995e50ab2f3322535bd3464970c47" Type="C">
<Para>
<Text>
S. 18(1) restricted by 2009 c. 4, s. 1216CM (as inserted (17.7.2013 for specified purposes and with effect in accordance with Sch. 16 para. 3 and 19.7.2013 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="cfdx2v4m2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="cfdx2v4m2-00008" CitationRef="cfdx2v4m2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/16/paragraph/1" SectionRef="schedule-16-paragraph-1" Operative="true">Sch. 16 paras. 1</CitationSubRef>
,
<CitationSubRef id="cfdx2v4m2-00009" CitationRef="cfdx2v4m2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/16/paragraph/2" SectionRef="schedule-16-paragraph-2">2</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/1817" id="cfdx2v4m2-00010" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="1817" Title="The Finance Act 2013, Schedules 16 and 18 (Tax Relief for Television Production) (Appointed Day) Order 2013">S.I. 2013/1817</Citation>
,
<CitationSubRef id="cfdx2v4m2-00011" CitationRef="cfdx2v4m2-00010" URI="http://www.legislation.gov.uk/id/uksi/2013/1817/article/2/1" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-cfdf86d4158ca4770cbcf635678777b1" Type="C">
<Para>
<Text>
S. 18(1) restricted by 2009 c. 4, s. 1217CM (as inserted (17.7.2013 for specified purposes and with effect in accordance with Sch. 17 para. 3 and 1.4.2014 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="cfgpzt582-00007" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="cfgpzt582-00008" CitationRef="cfgpzt582-00007" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/17/paragraph/1" SectionRef="schedule-17-paragraph-1" Operative="true">Sch. 17 paras. 1</CitationSubRef>
,
<CitationSubRef id="cfgpzt582-00009" CitationRef="cfgpzt582-00007" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/17/paragraph/2" SectionRef="schedule-17-paragraph-2">2</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/1962" id="cfgpzt582-00010" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="1962" Title="The Finance Act 2013, Schedules 17 and 18 (Tax Relief for Video Games Development) (Appointed Day) Order 2014">S.I. 2014/1962</Citation>
,
<CitationSubRef id="cfgpzt582-00011" CitationRef="cfgpzt582-00010" URI="http://www.legislation.gov.uk/id/uksi/2014/1962/article/2/1" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
<CitationSubRef id="cfgpzt582-00012" CitationRef="cfgpzt582-00010" URI="http://www.legislation.gov.uk/id/uksi/2014/1962/article/2/2" SectionRef="article-2-2">(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>