SCHEDULES

SCHEDULE 4Consequential Amendments, &c.

Finance Act 2002 (c. 23)

I194

The Finance Act 2002 shall be amended as follows.

I295

1

In section 135 (requirement to use electronic communications)—

a

in subsection (1) for “the Commissioners of Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”,

b

in subsections (2) to (5) for “Inland Revenue”, in each place, substitute “ Revenue and Customs ”, and

c

in subsection (10) for the definition of “the Inland Revenue” substitute—

“the Revenue and Customs” means—

a

the Commissioners,

b

any officer of Revenue and Customs, and

c

any other person who for the purposes of electronic communications is acting under the authority of the Commissioners;

F12

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I396

In Schedule 13 (tax relief for expenditure on vaccine research, &c.) paragraph 26 (deduction of tax credits from Revenue’s gross receipts) shall cease to have effect.