18(1)Section 27A of the Health and Safety at Work etc. Act 1974 (disclosure by Commissioners of Customs and Excise) shall be amended as follows.
(2)In subsection (1)—
(a)for “the Commissioners of Customs and Excise” substitute “the Commissioners for Her Majesty’s Revenue and Customs”,
(b)after “obtained” insert “or held”, and
(c)for “by the Commissioners” substitute “by Her Majesty’s Revenue and Customs”.
(3)In subsection (3) for “the Commissioners of Customs and Excise” substitute “the Commissioners for Her Majesty’s Revenue and Customs”.
(4)The heading to that section becomes “Information communicated by Commissioners for Revenue and Customs”.