# Finance Act 2014, Paragraph 14


In section 282(1) and (2) of FA 2004 (making of regulations and orders) for “Board of Inland Revenue” substitute “ Commissioners for Her Majesty's Revenue and Customs ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/5/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-5/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.