Commissioners for Revenue and Customs Act 2005 (c. 11)

SCHEDULES

SCHEDULE 4 Consequential Amendments, &c.

Income Tax (Earnings and Pensions) Act 2003 (c. 1)

121 In Schedule 2—

(a) in paragraph 81—

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

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

(b) in paragraph 82(1) for “refuse” substitute “refuses”,

(c) in paragraph 85(1) for “decide” substitute “decides”,

(d) in paragraph 93(1)(a) for “require” substitute “requires”, and

(e) in paragraph 100, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.