2000 c. 17; paragraph 44 was substituted by paragraphs 1 and 7 of Schedule 2 to the Finance Act 2007 (c. 11), and amended by sections 117 and 118 of, and paragraphs 2 and 6 of Schedule 59 to, the Finance Act 2009 (c. 10). Regulations made under paragraphs 22 and 44 of Schedule 6 are to be made by the Commissioners; paragraph 147 defines “the Commissioners” as meaning the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.