Commissioners for Revenue and Customs Act 2005, Paragraph 105 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
105U.K.In section 58(3) for “are” substitute “ is ”.
Commencement Information
I1Sch. 4 para. 105 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
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