Sch 12 para 29
(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 ” .