# Commissioners for Revenue and Customs Act 2005, Paragraph 105 In section 58(3) for β€œare” substitute β€œ is ”. --- Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/105 (the official version) Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-105 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.