Income Tax (Trading and Other Income) Act 2005 (c. 5)U.K.
131U.K.The Income Tax (Trading and Other Income) Act 2005 shall be amended as follows.
132(1)For the expression “the Inland Revenue”, wherever it appears, substitute “ an officer of Revenue and Customs ” (except as provided by paragraph 133(2)(b) and (5)).U.K.
(2)For the expression “the Board of Inland Revenue”, wherever it appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.
(3)In the following provisions, for “Board” substitute “ Commissioners ” and for “Board's” substitute “ Commissioners' ”
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)section 695(4),
(c)section 698(3) and (4),
(d)section 699(2),
(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(f)section 757(3),
(g)section 762(2),
(h)the title of section 873, and
(i)section 883(3).
Textual Amendments
Commencement Information
133(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
(2)In section 218—
(a)in subsections (1) and (2) for “do” substitute “ does ”, and
(b)in subsection (3)(a) for “the Inland Revenue are not” substitute “ the officer is not ”.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In section 647(1)
(a)for “them” substitute “ the officer ”,
(b)for “they” in each place substitute “ the officer ”, and
(c)for “consider” substitute “ considers ”.
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)In section 758(5) for “has” substitute “ have ”'.
Textual Amendments
Commencement Information
134(1)In section 878(1), omit the definitions of “the Board of Inland Revenue” and “the Inland Revenue”.U.K.
(2)In Part 2 of Schedule 4, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.