# Commissioners for Revenue and Customs Act 2005, Paragraph 58


(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. ”

---
Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/58 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.