14(1)Section 182 of the Finance Act 1989 (disclosure of information) is amended as follows.U.K.
(2)In subsection (4)(a)—
(a)in sub-paragraph (i), for “and any member of the staff of the National Audit Office” substitute “ , of the National Audit Office and any member or employee of that Office or of any member of the staff of the National Audit Office that was established by section 3 of the National Audit Act 1983 ”, and
(b)after that sub-paragraph insert—
“(ia)of the Comptroller and Auditor General for Northern Ireland and any member of the staff of the Northern Ireland Audit Office,”.
(3)In subsection (6), after “Comptroller” insert “ and Auditor General, the Comptroller and Auditor General for Northern Ireland ”.
(4)In subsection (11), omit paragraphs (a) and (b).
Commencement Information
I1Sch. 5 para. 14 in force at 1.4.2012 by S.I. 2011/2576, art. 5