# Commissioners for Revenue and Customs Act 2005, Paragraph 83


(1) For “the Inland Revenue”, wherever that expression appears, substitute “ an officer of Revenue and Customs ” (except as provided in paragraph 84).
(2) For “the Board of Inland Revenue”, wherever that expression appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/83 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-83
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.