26.  In regulation 54 (finance: information offences), in paragraph (1)(d), for “their” substitute “its”. 

27.  In regulation 55(1) (trade: application of information powers in CEMA)— 

(a) for “Section 77A” substitute “Section 78A”; 

(b) in sub-paragraph (a), after “for that purpose” substitute “an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1994 (of Tynwald)( a ) or”. 

28.  In regulation 56(4) (general trade licences: records), for “Secretary of State” substitute “Treasury”. 

29.  In regulation 57(1) (general trade licences: inspection of records), for “Secretary of State or the Commissioners” substitute “Treasury”. 

30.  In regulation 58 (disclosure of information)— 

(a) in paragraph (1), for “Secretary of State, the Treasury or the Commissioners” substitute “Treasury”; 

(b) in paragraph (2)— 

(i) after sub-paragraph (c) insert— 

“(ca) taking any action with a view to instituting, or otherwise for the purposes of, any proceedings in the Isle of Man for an offence under any provision of these Regulations;”; 

(ii) in sub-paragraph (d)— 

(aa) in paragraph (i), after “Regulations” insert “(as they have effect in the United Kingdom)”; 

(bb) for paragraph (ii) substitute— 

“(ii) for an offence under the Customs and Excise Management Act 1979( b ) in connection with a prohibition mentioned in regulation 22(1) or regulation 30(1) to (3) (export of goods) (as they have effect in the United Kingdom), or” ; 

(iii) in sub-paragraph (e), omit “, the Isle of Man,”; 

(iv) in sub-paragraph (g), for “United Kingdom” substitute “Isle of Man”; 

(c) in paragraph (3)— 

(i) in sub-paragraph (f), for “United Kingdom” substitute “Isle of Man”; 

(ii) in sub-paragraph (j), for “Secretary of State, the Treasury or the Commissioners (as the case may be) consider” substitute “Treasury considers”. 

31.  In regulation 59 (Part 7: supplementary)— 

(a) for paragraph (2) substitute— 

“(2) But nothing in that regulation authorises a disclosure— 

(a) that contravenes the data protection legislation, or 

(b) of intercepted material that is not otherwise permitted under the safeguards arrangements relating to a warrant issued under the Interception of Communications Act 1988 (of Tynwald)( c ).” 

(b) in paragraph (3), for “counsel or solicitor” substitute “advocate or lawyer”; 

(c) in paragraph (6)— 

