# Finance Act 2013, Paragraph 18


In section 378 (officers)—
(a) in subsection (1), for paragraph (d) substitute—
“(d) an officer of Revenue and Customs;”,
(b) in subsections (2)(c) and (6)(b), for “a customs officer” substitute “ an officer of Revenue and Customs ”, and
(c) in subsection (4), for paragraph (c) substitute—
“(c) an officer of Revenue and Customs;”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/48/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-48/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.