This section has no associated Explanatory Notes
12E+W+N.I.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 ”.
Commencement Information
I1Sch. 12 para. 12 in force at 15.2.2008 by S.I. 2008/219, art. 2(b)