Commissioners for Revenue and Customs Act 2005, Paragraph 123 is up to date with all changes known to be in force on or before 07 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.
123U.K.In Schedule 4—
(a)in paragraph 28—
(i)in sub-paragraph (1) for “are” substitute “ is ”, and
(ii)in sub-paragraph (3) for “have” substitute “ has ”,
(b)in paragraph 29(1) for “refuse” substitute “ refuses ”,
(c)in paragraph 31 for “have” in each place substitute “ has ”,
(d)in paragraph 32(1) for “decide” in each place substitute “ decides ”,
(e)in paragraph 33(1)(a) for “require” substitute “ requires ”, and
(f)in paragraph 37 omit the entry for “the Inland Revenue”.
Commencement Information
I1Sch. 4 para. 123 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
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