Commissioners for Revenue and Customs Act 2005, Paragraph 95 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
95(1)In section 135 (requirement to use electronic communications)—U.K.
(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;”.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 4 para. 95(2) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)
Commencement Information
I1Sch. 4 para. 95 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
