94U.K.The Finance Act 2002 shall be amended as follows.
Commencement Information
I1Sch. 4 para. 94 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
95(1)In section 135 (requirement to use electronic communications)—U.K.
(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;”.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 4 para. 95(2) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)
Commencement Information
I2Sch. 4 para. 95 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
96U.K.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.
Commencement Information
I3Sch. 4 para. 96 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)