Finance Act 2013

This section has no associated Explanatory Notes

14(1)Section 369 (customer information orders: supplementary provisions) is amended as follows.U.K.

(2)In subsection (5)—

(a)for “a customs officer” substitute “ an officer of Revenue and Customs ”, and

(b)for “customs officer” substitute “ officer of Revenue and Customs ”.

(3)In subsection (7), for “a customs officer” substitute “ an officer of Revenue and Customs ”.