Commissioners for Revenue and Customs Act 2005

122 U.K. In Schedule 3—

(a) in paragraph 40—

(i) in sub-paragraph (1) for “are” substitute “ is ”, and

(ii) in sub-paragraph (3) for “have” substitute “ has ”,

(b) in paragraph 41(1) for “refuse” substitute “ refuses ”,

(c) in paragraph 43 for “have” in each place substitute “ has ”,

(d) in paragraph 44(1) for “decide” in each place substitute “ decides ”,

(e) in paragraph 45(1) for “require” substitute “ requires ”, and

(f) in paragraph 49 of Schedule 3, omit the entry for “the Inland Revenue”.

Commencement Information

I1 Sch. 4 para. 122 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)