# Commissioners for Revenue and Customs Act 2005, Paragraph 28


In section 171 (offences and penalties) after subsection (4) (offence by body corporate) insert—
“(4A) Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).”

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/28 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.