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Commissioners for Revenue and Customs Act 2005

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Changes over time for: Paragraph 102

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Changes to legislation:

Commissioners for Revenue and Customs Act 2005, Paragraph 102 is up to date with all changes known to be in force on or before 27 February 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. Help about Changes to Legislation

This section has no associated Explanatory Notes

102(1)For the expression “the Inland Revenue”, wherever it appears, substitute “ an officer of Revenue and Customs ” (except as provided in paragraphs 109, 117 and 118).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)section 28(6),

F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)section 343,

(f)section 355,

(g)section 594,

(h)section 647,

(i)section 691,

(j)section 703,

(k)section 704, and

(l)the title of section 717.

Textual Amendments

F1Sch. 4 para. 102(3)(b)-(d) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 79(c)

Commencement Information

I1Sch. 4 para. 102 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

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