# The Export (Penalty) (Amendment) Regulations 2011, Regulation 5: Amendment of the Export (Penalty) Regulations 2003


In regulations 4, 5, 6 and 7, for “the Commissioners”, substitute “HMRC”.

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Source: https://www.legislation.gov.uk/uksi/2011/2512/regulation/5 (the official version)
Page: https://openlegislation.uk/export-penalty-amendment-regulations-2011/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.