SCHEDULES

SCHEDULE 12Revenue and Customs: regulation of investigatory powers

Regulation of Investigatory Powers Act 2000 (c. 23)

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1

In paragraphs 2(3) and (5), 4(2) and 5(3)(b) of Schedule 2 (encrypted data: disclosure: permission) for “customs and excise” or “the customs and excise” (in each place) substitute “ Her Majesty's Revenue and Customs ”.

2

In paragraph 6(4) of that Schedule—

a

for “A person commissioned by the Commissioners of Customs and Excise” substitute “ An officer of Revenue and Customs ”;

b

for “those Commissioners themselves” substitute “ the Commissioners for Her Majesty's Revenue and Customs ”;

c

for “their department” substitute “ Revenue and Customs ”; and

d

for “they” substitute “ the Commissioners ”.