# Finance Act 2001, Paragraph 23


References in this Schedule to the Commissioners are to the Commissioners of Customs and Excise.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-3/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.