# Commissioners for Revenue and Customs Act 2005, Paragraph 115


In section 514(2)—
(a) in paragraph (a) for “are” substitute “ is ”, and
(b) in paragraph (b) for “direct” substitute “ directs ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/115 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.