# Commissioners for Revenue and Customs Act 2005, Paragraph 123


In Schedule 4—
(a) in paragraph 28—
(i) in sub-paragraph (1) for “are” substitute “ is ”, and
(ii) in sub-paragraph (3) for “have” substitute “ has ”,
(b) in paragraph 29(1) for “refuse” substitute “ refuses ”,
(c) in paragraph 31 for “have” in each place substitute “ has ”,
(d) in paragraph 32(1) for “decide” in each place substitute “ decides ”,
(e) in paragraph 33(1)(a) for “require” substitute “ requires ”, and
(f) in paragraph 37 omit the entry for “the Inland Revenue”.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/123 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-123
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.