This section has no associated Explanatory Notes
42U.K.A reference in a provision of this Schedule to an authorised officer is to an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purposes of that provision.
Commencement Information
I1Sch. 38 para. 42 in force at 1.4.2013 by S.I. 2013/279, art. 2