{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-133",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-133.json",
  "legislation": "ukpga/2005/11",
  "legislation_title": "Commissioners for Revenue and Customs Act 2005",
  "legislation_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005",
  "path": "schedule/4/paragraph/133",
  "kind": "paragraph",
  "number": "133",
  "heading": null,
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) In section 218—\n(a) in subsections (1) and (2) for “do” substitute “ does ”, and\n(b) in subsection (3)(a) for “the Inland Revenue are not” substitute “ the officer is not ”.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) In section 647(1)\n(a) for “them” substitute “ the officer ”,\n(b) for “they” in each place substitute “ the officer ”, and\n(c) for “consider” substitute “ considers ”.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) In section 758(5) for “has” substitute “ have ”'.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 para. 133(1) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(k)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 4 para. 133(3) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(k)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 4 para. 133(5) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(13)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 133 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2012/11",
      "affecting_title": "Scotland Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2022/32",
      "affecting_title": "Police, Crime, Sentencing and Courts Act 2022"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/133",
    "retrieved_at": "2026-10-29T09:16:15.638584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}