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29(1)In paragraphs 2(3) and (5), 4(2) and 5(3)(b) of Schedule 2 (encrypted data: disclosure: permission) for “customs and excise” or “the customs and excise” (in each place) substitute “ Her Majesty's Revenue and Customs ”.U.K.
(2)In paragraph 6(4) of that Schedule—
(a)for “A person commissioned by the Commissioners of Customs and Excise” substitute “ An officer of Revenue and Customs ”;
(b)for “those Commissioners themselves” substitute “ the Commissioners for Her Majesty's Revenue and Customs ”;
(c)for “their department” substitute “ Revenue and Customs ”; and
(d)for “they” substitute “ the Commissioners ”.
Commencement Information
I1Sch. 12 para. 29 in force at 15.2.2008 by S.I. 2008/219, art. 2(b)