This section has no associated Explanatory Notes
2(1)Section 705 (certification of arrangements) is amended as follows.U.K.
(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.”