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133(1)In section 75(5)—U.K.
(a)for “have” substitute “ has ”, and
(b)in each place for “they” substitute “ the officer ”.
(2)In section 218—
(a)in subsections (1) and (2) for “do” substitute “ does ”, and
(b)in subsection (3)(a) for “the Inland Revenue are not” substitute “ the officer is not ”.
(3)In section 305(1) for “have” substitute “ has ”.
(4)In section 647(1)
(a)for “them” substitute “ the officer ”,
(b)for “they” in each place substitute “ the officer ”, and
(c)for “consider” substitute “ considers ”.
F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)In section 758(5) for “has” substitute “ have ”'.
Textual Amendments
F1Sch. 4 para. 133(5) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(13)
Commencement Information
I1Sch. 4 para. 133 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)