Paragraph 14A F1

in each place it occurs, for “the Board” substitute “the scheme manager”;

in subsection (1) for “tax functions” substitute “a function of the Revenue and Customs”;

in subsection (2) for “section 182 of the Finance Act 1989 (c.26)” substitute “sections 18 and 19 of the Commissioners for Revenue and Customs Act 2005 (c.11)”;

in subsection (4) for “Commissioners of Inland Revenue or the Commissioners of Customs and Excise” substitute “Commissioners for Her Majesty’s Revenue and Customs”; and

for subsection (5) substitute—

“(5)

In subsection (1), “a function of the Revenue and Customs” has the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005.”.