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Regulation 9 Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999

Original text. Later amendments are not shown.

Throughout the regulations—

(a)

subject to paragraph (b), for “the Board” substitute “Revenue and Customsf1”, and

(b)

in regulations 5(2)(b), 11(1) and 11(2), and the second reference in regulation 10(2), for “the Board” substitute “the Commissioners for Her Majesty’s Revenue and Customsf2”.

Annotations

Footnotes

f1

The functions of officers of the Inland Revenue in S.I. 1999/2975 were transferred to officers of Revenue and Customs by sections 7(2) and 7(3) of the Commissioners for Revenue and Customs Act 2005 (c. 11).

f2

The functions of the Commissioners of Inland Revenue in S.I. 1999/2975 were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11).