{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-42",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-42.json",
  "legislation": "ukpga/2005/11",
  "legislation_title": "Commissioners for Revenue and Customs Act 2005",
  "legislation_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005",
  "path": "schedule/4/paragraph/42",
  "kind": "paragraph",
  "number": "42",
  "heading": null,
  "text": "In Schedule 2 to the Child Support Act 1991 (provision of information to Secretary of State)—\n(a) for “a person employed in relation to the Inland Revenue”, in each place, substitute “ a Revenue and Customs official ”,\n(b) for “the Commissioners of Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”, and\n(c) at the end add—\n“3 In this Schedule “Revenue and Customs official” has the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 42 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2012/11",
      "affecting_title": "Scotland Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2022/32",
      "affecting_title": "Police, Crime, Sentencing and Courts Act 2022"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/42",
    "retrieved_at": "2026-10-29T09:16:15.638584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}