Commissioners for Revenue and Customs Act 2005

Valid from 18/04/2005

Finance Act 1998 (c. 36)U.K.

67U.K.Section 145 of the Finance Act 1998 (accounting for property accepted in satisfaction of tax) shall cease to have effect.

68U.K.Schedule 18 to that Act (company tax returns &c.) shall have effect—

(a)with the substitution for “the Inland Revenue”, in each place, of “ an officer of Revenue and Customs ”,

(b)with the omission of paragraph 95 (meaning of references to Inland Revenue), and

(c)with any other necessary consequential modifications.