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Commissioners for Revenue and Customs Act 2005

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Changes over time for: Paragraph 95

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Changes to legislation:

Commissioners for Revenue and Customs Act 2005, Paragraph 95 is up to date with all changes known to be in force on or before 06 December 2024. 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. Help about Changes to Legislation

This section has no associated Explanatory Notes

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

Commencement Information

I1Sch. 4 para. 95 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

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