# The Tax Credits (Employer Penalty Appeals) Regulations 2003, Regulation 8: Part 5 of the Taxes Management Act


In section 49(1) of the Act, for the words “an inspector or the Board”, in each place where they occur, substitute “an officer of the Board”.

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Source: https://www.legislation.gov.uk/uksi/2003/1382/regulation/8 (the official version)
Page: https://openlegislation.uk/tax-credits-employer-penalty-appeals-regulations-2003/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.