This section has no associated Explanatory Notes
22E+W+N.I.For section 55(1)(c) (general duty in relation to encrypted data) substitute—
“(c)the Commissioners for Her Majesty's Revenue and Customs;”.
Commencement Information
I1Sch. 12 para. 22 in force at 15.2.2008 by S.I. 2008/219, art. 2(b)