# Commissioners for Revenue and Customs Act 2005, Paragraph 118


In section 715(3)(b) for “Inland Revenue’s refusal to approve” substitute “ a refusal by an officer of Revenue and Customs to approve ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/118 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-118
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.