# Finance Act 2012, Paragraph 42


A reference in a provision of this Schedule to an authorised officer is to an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purposes of that provision.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/42 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.