# Finance Act 2013, Paragraph 5


In section 292 (code of practice)—
(a) in subsection (1), for “customs officers” substitute “ officers of Revenue and Customs ”, and
(b) in subsection (6), for “a customs officer” substitute “ an officer of Revenue and Customs ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/48/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-48/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.