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Paragraph 95 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

In section 135 (requirement to use electronic communications)—

(a)

in subsection (1) for “the Commissioners of Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”,

(b)

in subsections (2) to (5) for “Inland Revenue”, in each place, substitute “ Revenue and Customs ”, and

(c)

in subsection (10) for the definition of “the Inland Revenue” substitute—

““the Revenue and Customs” means—

(a)

the Commissioners,

(b)

any officer of Revenue and Customs, and

(c)

any other person who for the purposes of electronic communications is acting under the authority of the Commissioners;”.

F1(2)

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

Annotations

Textual amendments

F1

Sch. 4 para. 95(2) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)

Commencement

I1

Sch. 4 para. 95 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)