{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-52",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-52.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/52",
  "kind": "paragraph",
  "number": "52",
  "heading": null,
  "text": "In section 154 of the Pension Schemes (Northern Ireland) Act 1993 (disclosure)—\n(a) for “persons employed in relation to the Inland Revenue” substitute, in each place, “ Revenue and Customs officials ”,\n(b) in subsections (5) and (6)(a) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”, and\n(c) at the end add—\n“(9) In this section “Revenue and Customs officials” has the meaning given by 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. 52 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/52",
    "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."
}