Part 3Income tax, corporation tax and capital gains tax
Chapter 3Construction industry scheme
Supplementary
75Meaning of “the Inland Revenue” etc and delegation of Board’s functions
1
In this Chapter “the Inland Revenue” means any officer of the Board of Inland Revenue.
2
In this Chapter “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)).
3
The Board of Inland Revenue may make regulations providing for any of the following to be done on behalf of the Board—
a
the registration of persons under section 63;
b
the giving of directions under section 64(5); and
c
the cancellation under section 66 of a person’s registration for gross payment.