Commissioners for Revenue and Customs Act 2005

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

F1 Sch. 4 para. 133(5) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(13)

Commencement Information

I1 Sch. 4 para. 133 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)