# Commissioners for Revenue and Customs Act 2005, Paragraph 48


In section 167(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (interpretation), in the definition of “employee” for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/48 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.