# Commissioners for Revenue and Customs Act 2005, Paragraph 133

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) In section 218—
(a) in subsections (1) and (2) for “do” substitute “ does ”, and
(b) in subsection (3)(a) for “the Inland Revenue are not” substitute “ the officer is not ”.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In section 647(1)
(a) for “them” substitute “ the officer ”,
(b) for “they” in each place substitute “ the officer ”, and
(c) for “consider” substitute “ considers ”.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) In section 758(5) for “has” substitute “ have ”'.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/133 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-133
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.