In section 94(2)(f) of that Act (urgency) for “by a customs officer designated by the Commissioners of Customs and Excise” substitute “ by an officer of Revenue and Customs who is a senior official within the meaning of the Regulation of Investigatory Powers Act 2000 and who is designated by the Commissioners for Her Majesty's Revenue and Customs ”.

In section 107(4)(c) of that Act (supplementary) for “the Commissioners of Customs and Excise.” substitute “ the Commissioners for Her Majesty's Revenue and Customs. ”

In section 108(1) of that Act (interpretation) omit the definition of “customs officer”.

The Regulation of Investigatory Powers Act 2000 is amended as follows.

In section 6(2)(h) (application for issue of interception warrant) for “the Commissioners of Customs and Excise” substitute “ the Commissioners for Her Majesty's Revenue and Customs ”.

In section 21(5)(c) (acquisition of data, &c.) for “customs officers).” substitute “ officers of Revenue and Customs). ”

In the definition of “relevant public authority” in section 25(1) (communications data: interpretation) for paragraphs (d) and (e) substitute—

In section 27(4)(c) (lawful surveillance, &c.) for “customs officers).” substitute “ officers of Revenue and Customs). ”

For section 32(6)(m) (authorisation of intrusive surveillance) substitute—

For section 37(1)(d) (quashing authorisations) substitute—

For section 40(d) (information) substitute—

In section 46(3) (Scotland: restrictions) for paragraph (e) substitute—

In section 48(3)(c)(ii) (interpretation) for “customs officers).” substitute “ officers of Revenue and Customs). ”

In section 49(1)(e) (encrypted data: disclosure: permission) for “the customs and excise” substitute (in each place) “ Her Majesty's Revenue and Customs ”.

In section 54(3) (secrecy) for “the customs and excise” substitute (in each place) “ Her Majesty's Revenue and Customs ”.

For section 55(1)(c) (general duty in relation to encrypted data) substitute—

In section 56(1) (interpretation) omit the definition of “the customs and excise”.

For section 65(6)(f) (the Tribunal) substitute—

In section 71(2)(c) (codes of practice) for “customs and excise” substitute “ Her Majesty's Revenue and Customs ”.

In section 76A(11) (foreign surveillance operations) for paragraph (d) of the definition of “United Kingdom officer” substitute—

In section 81(1) (interpretation) omit the definition of “customs officer”.

In Schedule 1 (surveillance authorisation: relevant authorities) for paragraphs 7 and 8 substitute—

Nothing in section 6 or 7 of the Commissioners for Revenue and Customs Act 2005 (initial functions) restricts the functions in connection with which Her Majesty's Revenue and Customs may exercise a power under an enactment amended by this Schedule.