# Commissioners for Revenue and Customs Act 2005, Paragraph 109


In section 179(3) for “the Inland Revenue are” substitute “ an officer of Revenue and Customs is ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/109 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-109
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.