{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-102",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-102.json",
  "legislation": "ukpga/2005/11",
  "legislation_title": "Commissioners for Revenue and Customs Act 2005",
  "legislation_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005",
  "path": "schedule/4/paragraph/102",
  "kind": "paragraph",
  "number": "102",
  "heading": null,
  "text": "(1) For the expression “the Inland Revenue”, wherever it appears, substitute “ an officer of Revenue and Customs ” (except as provided in paragraphs 109, 117 and 118).\n(2) For the expression “the Board of Inland Revenue”, wherever it appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.\n(3) In the following provisions for “Board” substitute “ Commissioners ” and for “Board's” substitute “ Commissioners' ”\n(a) section 28(6),\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(e) section 343,\n(f) section 355,\n(g) section 594,\n(h) section 647,\n(i) section 691,\n(j) section 703,\n(k) section 704, and\n(l) the title of section 717.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 para. 102(3)(b)-(d) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 79(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 102 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2012/11",
      "affecting_title": "Scotland Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2022/32",
      "affecting_title": "Police, Crime, Sentencing and Courts Act 2022"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/102",
    "retrieved_at": "2026-10-29T09:16:15.638584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}