This section has no associated Explanatory Notes
31E+W+N.I.Nothing in section 6 or 7 of the Commissioners for Revenue and Customs Act 2005 (initial functions) restricts the functions in connection with which Her Majesty's Revenue and Customs may exercise a power under an enactment amended by this Schedule.
Commencement Information
I1Sch. 12 para. 31 in force at 15.2.2008 by S.I. 2008/219, art. 2(b)