# Commissioners for Revenue and Customs Act 2005, Paragraph 102

Extent: E+W+S+N.I.

(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).
(2) For the expression “the Board of Inland Revenue”, wherever it appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.
(3) In the following provisions for “Board” substitute “ Commissioners ” and for “Board's” substitute “ Commissioners' ”
(a) section 28(6),
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) section 343,
(f) section 355,
(g) section 594,
(h) section 647,
(i) section 691,
(j) section 703,
(k) section 704, and
(l) the title of section 717.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/102 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-102
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.