SCHEDULES

SCHEDULE 5 U.K.Persons specified for the purposes of section 82

16 U.K.A person who—

(a) is or has been an officer of Revenue and Customs;

(b) is or has been a member of staff of Her Majesty's Customs and Excise.

Commencement Information

I1 Sch. 5 para. 16 in force at 1.4.2006 for S. by S.S.I. 2006/166, art. 2(1)(b)

I2 Sch. 5 para. 16 in force at 1.4.2006 except to the extent that it extends to S. by S.I. 2005/1521, art. 5(1)