576 Meaning of “the Inland Revenue” etc.U.K.
This section has no associated Explanatory Notes
(1)Subject to subsection (2), in this Act “the Inland Revenue” means any officer of the Board of Inland Revenue.
(2)In section 51(1) and (3)(a) (disclosure by or to Inland Revenue of information relating to first-year allowances in Northern Ireland cases) “the Inland Revenue” means the Board of Inland Revenue or any officer of the Board.
(3)In this Act “the Board of Inland Revenue” means the Commissioners of Inland Revenue (as to which, see in particular the Inland Revenue Regulation Act 1890 (c. 21)).