xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
49U.K.In section 116ZA of that Act (disclosure of tax information)—
(a)in subsection (4) for “a person employed in relation to the Inland Revenue” substitute “ a Revenue and Customs official (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality) ”, and
(b)in subsection (5) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.
Commencement Information
I1Sch. 4 para. 49 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)