# Serious Crime Act 2007, Paragraph 20


In section 51 (cases where key required)—
(a) for “the customs and excise” (in each place) substitute “ Her Majesty's Revenue and Customs ”; and
(b) for “the Commissioners of Customs and Excise” (in each place) substitute “ the Commissioners for Her Majesty's Revenue and Customs ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/27/schedule/12/paragraph/20 (the official version)
Page: https://openlegislation.uk/serious-crime-act-2007/schedule-12/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.