Paragraph 12 I1

In section 34 (grant of authorisation in senior officer's absence)—

(a)

in subsection (1) for “a customs officer;” substitute “ an officer of Revenue and Customs; ”;

(b)

in subsection (2)(a) for “the Commissioners of Customs and Excise,” substitute “ the Commissioners for Her Majesty's Revenue and Customs, ”; and

(c)

in subsection (4)(l)—

(i)

for “the Commissioners of Customs and Excise,” substitute “ “ the Commissioners for Her Majesty's Revenue and Customs, ”and

(ii)

after “if he is” insert “ a senior official ”.

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