This section has no associated Explanatory Notes
21E+W+N.I.In section 54(3) (secrecy) for “the customs and excise” substitute (in each place) “ Her Majesty's Revenue and Customs ”.
Commencement Information
I1Sch. 12 para. 21 in force at 15.2.2008 by S.I. 2008/219, art. 2(b)