# Finance Act 2009, Paragraph 2


(1) Section 705 (certification of arrangements) is amended as follows.
(2) In subsections (1) and (2), for “Treasury” (in each place) substitute “ Commissioners ”.
(3) After subsection (4) insert—
“(5) In this Chapter “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/26/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-26/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.