46.  In section 27 of the Commissioner for Revenue and Customs Act 2005 (inspection)(1)—

(a)in subsection (2)(a)(ii) for “section 33 or 34 of the Police (Scotland) Act 1967 (c.77)” substitute “sections 71 to 73 of the Police and Fire Reform (Scotland) Act 2012”; and

(b)in subsection (6)(a) for “section 33(1) of the Police (Scotland) Act 1967” substitute “section 71(2) of the Police and Fire Reform (Scotland) Act 2012”.