Paragraph 132 I1

United Kingdom

(1)

For the expression “the Inland Revenue”, wherever it appears, substitute “ an officer of Revenue and Customs ” (except as provided by paragraph 133(2)(b) and (5)).

(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' ”

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

section 695(4),

(c)

section 698(3) and (4),

(d)

section 699(2),

F2(e)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f)

section 757(3),

(g)

section 762(2),

(h)

the title of section 873, and

(i)

section 883(3).

Annotations

Textual amendments

F1: Sch. 4 para. 132(3)(a) omitted (with effect in accordance with Sch. 39 para. 43(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 43(2)(b)
F2: Sch. 4 para. 132(3)(e) omitted (1.4.2010) by virtue of Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 16(e)

Commencement

I1: Sch. 4 para. 132 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)