141(1)Functions under these provisions are functions of the Board—
paragraph 35(2) (relief against total profits: power to allow longer period for claim),
paragraph 39(1)(a) (roll-over relief: power to allow longer reinvestment period),
paragraphs 84(6), 85(5), 86(9), 87(8) and 88 (transfers treated as tax-neutral, etc: clearance procedure).
These functions are within section 4A of the Inland Revenue Regulation Act 1890 (c. 21) (functions of Board exercisable by officer acting with their authority).
(2)Subject to sub-paragraph (1), references in this Schedule to “the Inland Revenue” are to any officer of the Board.
(3)In this paragraph “the Board” means the Commissioners of Inland Revenue.