# Commissioners for Revenue and Customs Act 2005, Paragraph 122


In Schedule 3—
(a) in paragraph 40—
(i) in sub-paragraph (1) for “are” substitute “ is ”, and
(ii) in sub-paragraph (3) for “have” substitute “ has ”,
(b) in paragraph 41(1) for “refuse” substitute “ refuses ”,
(c) in paragraph 43 for “have” in each place substitute “ has ”,
(d) in paragraph 44(1) for “decide” in each place substitute “ decides ”,
(e) in paragraph 45(1) for “require” substitute “ requires ”, and
(f) in paragraph 49 of Schedule 3, omit the entry for “the Inland Revenue”.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/122 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-122
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.