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Commissioners for Revenue and Customs Act 2005

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Changes over time for: Paragraph 52

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Changes to legislation:

Commissioners for Revenue and Customs Act 2005, Paragraph 52 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

This section has no associated Explanatory Notes

52U.K.In section 154 of the Pension Schemes (Northern Ireland) Act 1993 (disclosure)—

(a)for “persons employed in relation to the Inland Revenue” substitute, in each place, “ Revenue and Customs officials ”,

(b)in subsections (5) and (6)(a) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”, and

(c)at the end add—

(9)In this section “Revenue and Customs officials” has the meaning given by section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).

Commencement Information

I1Sch. 4 para. 52 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

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