Another example of how criminals change tax codes is the 2010 Foreign Account Tax Compliance Act (FATCA) initiative.

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Lomu has dismissed speculation linking him with a change of codes to rugby league and insists he is intent on playing out his career in union, possibly back in the Magners League.

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The city also has particularly lax nightlife laws, with later last-call hours and other eased-up particulars following a 2010 change to the local cabaret codes.

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And strict historical codes can make it difficult to change a house's exterior.

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Some have even changed computer codes or destroyed documents in order to disrupt the change-overs.

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