# Finance Act 2000, Paragraph 145


(1) Any power to make regulations conferred by this Schedule on “the Inland Revenue" is exercisable only by the Board.
(2) Subject to that, references in this Schedule to “the Inland Revenue" are to any officer of the Board.

---
Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/145 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-145
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.