Paragraph 102 I1

United Kingdom

(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),

F1(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.

Annotations

Textual amendments

F1: 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)

Commencement

I1: Sch. 4 para. 102 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)