Paragraph 4

As made

In regulation 7—

(a)

in paragraph (1)—

(i)

for “a customs officer” substitute “an officer of Revenue and Customs”, and

(ii)

for “proof” substitute “evidence”; and

(b)

in paragraphs (2) and (3)—

(i)

for “the officer”, in each place where it appears, substitute “the Commissioners for Revenue and Customs”, and

(ii)

for “proof”, in each place where it appears, substitute “evidence”.