78U.K.In section 12(3) (secrecy), for the words from βand of section 20(3)β to the end substitute β and of Schedule 36 to the Finance Act 2008 (powers of officers of Revenue and Customs to obtain information and documents and inspect business premises) β.
Commencement Information
I1Sch. 36 para. 78 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with art. 11)