This section has no associated Explanatory Notes
58(1)In section 91 of that Act (disclosure by Commissioners of Customs and Excise)—U.K.
(a)for “the Commissioners of Customs and Excise” substitute “ the Commissioners for her Majesty’s Revenue and Customs ”,
(b)after “obtained” insert “ or is held ”, and
(c)for “their functions” substitute “ functions of Her Majesty’s Revenue and Customs ”.
(2)The heading to that section becomes “ Power of Commissioners for Revenue and Customs to disclose information. ”
Commencement Information
I1Sch. 4 para. 58 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)