This section has no associated Explanatory Notes
84U.K.In section 51 (disclosure) —
(a)in subsection (1), for “the Inland Revenue” in each place substitute “ Her Majesty’s Revenue and Customs ”,
(b)in subsection (2) for “its” substitute “ their ”, and
(c)in subsection (3)(a), for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.
Commencement Information
I1Sch. 4 para. 84 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)