{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-58",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-58.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/58",
  "kind": "paragraph",
  "number": "58",
  "heading": null,
  "text": "(1) In section 91 of that Act (disclosure by Commissioners of Customs and Excise)—\n(a) for “the Commissioners of Customs and Excise” substitute “ the Commissioners for her Majesty’s Revenue and Customs ”,\n(b) after “obtained” insert “ or is held ”, and\n(c) for “their functions” substitute “ functions of Her Majesty’s Revenue and Customs ”.\n(2) The heading to that section becomes “ Power of Commissioners for Revenue and Customs to disclose information. ”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 58 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/58",
    "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."
}