# Commissioners for Revenue and Customs Act 2005, Paragraph 108


In section 96—
(a) in subsection (2) for “are” substitute “ is ”, and
(b) in subsection (3) for “agree” substitute “ agrees ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/108 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-108
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.