# Commissioners for Revenue and Customs Act 2005, Paragraph 95


(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;”.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/95 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-95
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.