82U.K.The Capital Allowances Act 2001 shall be amended as follows.
Commencement Information
I1Sch. 4 para. 82 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
83(1)For “the Inland Revenue”, wherever that expression appears, substitute “ an officer of Revenue and Customs ” (except as provided in paragraph 84).U.K.
(2)For “the Board of Inland Revenue”, wherever that expression appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.
Commencement Information
I2Sch. 4 para. 83 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
84U.K.In section 51 (disclosure) —
(a)in subsection (1), for “the Inland Revenue” in each place substitute “ Her Majesty’s Revenue and Customs ”,
(b)in subsection (2) for “its” substitute “ their ”, and
(c)in subsection (3)(a), for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.
Commencement Information
I3Sch. 4 para. 84 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
85U.K.Section 576 (meaning of “the Inland Revenue”, &c) shall cease to have effect.
Commencement Information
I4Sch. 4 para. 85 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
86U.K.In Part 2 of Schedule 1—
(a)the entry for “the Board of Inland Revenue” shall cease to have effect, and
(b)the entry for “the Inland Revenue” shall cease to have effect.
Commencement Information
I5Sch. 4 para. 86 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)