Sch 5 para 16
A person who— (a) is or has been an officer of Revenue and Customs; (b) is or has been a member of staff of Her Majesty's Customs and Excise.
A person who— (a) is or has been an officer of Revenue and Customs; (b) is or has been a member of staff of Her Majesty's Customs and Excise.
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