# Finance Act 2012, Paragraph 7


In section 54(6)(a) (farmers etc)—
(a) omit “the form and manner in which”, and
(b) for “is to be made” substitute “ to be made in the form and manner specified in the regulations or by the Commissioners in accordance with the regulations ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/29/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.