Paragraph 58 I1

(1)

In section 91 of that Act (disclosure by Commissioners of Customs and Excise)—

(a)

for “the Commissioners of Customs and Excise” substitute “ the Commissioners for her Majesty’s Revenue and Customs ”,

(b)

after “obtained” insert “ or is held ”, and

(c)

for “their functions” substitute “ functions of Her Majesty’s Revenue and Customs ”.

(2)

The heading to that section becomes “ Power of Commissioners for Revenue and Customs to disclose information. ”

Annotations