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)—  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)—  31.  In regulation 59 (Part 7: supplementary)—  “(2) But nothing in that regulation authorises a disclosure—  ( a ) SD 211/94.  ( b ) 1979 (c. 2).  ( c )  AT 18 of 1988.  8 (c) in paragraph (6)—  (b) in paragraph (3), for “counsel or solicitor” substitute “advocate or lawyer”;  (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 ).”  (a) that contravenes the data protection legislation, or  (a) for paragraph (2) substitute—  (ii) in sub-paragraph (j), for “Secretary of State, the Treasury or the Commissioners (as  the case may be) consider” substitute “Treasury considers”.  (i) in sub-paragraph (f), for “United Kingdom” substitute “Isle of Man”;  (c) in paragraph (3)—  (iv) in sub-paragraph (g), for “United Kingdom” substitute “Isle of Man”;  (iii) in sub-paragraph (e), omit “, the Isle of Man,”;  “(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” ;  (aa) in paragraph (i), after “Regulations” insert “(as they have effect in the United  Kingdom)”;  (bb) for paragraph (ii) substitute—  (ii) in sub-paragraph (d)—  “(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;”;  (i) after sub-paragraph (c) insert—  (b) in paragraph (2)—  (a) in paragraph (1), for “Secretary of State, the Treasury or the Commissioners” substitute  “Treasury”;  (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”.  (a) for “Section 77A” substitute “Section 78A”; 