http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/116/enactedCommissioners for Revenue and Customs Act 2005DataKing's Printer of Acts of Parliament2021-08-04Commissioners for Revenue and Customs Act 2005s. 18(2)(ia)Childcare Funding (Wales) Act 2019Deddf Cyllido Gofal Plant (Cymru) 2019s. 9s. 13SCHEDULESSCHEDULE 4Consequential Amendments, &c.116Income Tax (Earnings and Pensions) Act 2003 (c. 1)In section 647(3)(b) for “is” substitute “are”.