SCHEDULES
SCHEDULE 4Consequential Amendments, &c.
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
I1101
The Income Tax (Earnings and Pensions) Act 2003 shall be amended as follows.
I2102
1
For the expression “the Inland Revenue”, wherever it appears, substitute “
an officer of Revenue and Customs
”
(except as provided in paragraphs 109, 117 and 118).
2
For the expression “the Board of Inland Revenue”, wherever it appears, substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
.
3
In the following provisions for “Board” substitute “
Commissioners
”
and for “Board's” substitute “
Commissioners'
”
a
section 28(6),
b
the title of section 42,
c
the title of section 43,
d
section 43(2),
e
section 343,
f
section 355,
g
section 594,
h
section 647,
i
section 691,
j
section 703,
k
section 704, and
l
the title of section 717.
I3103
1
In the following provisions for “they” or “them” in each place substitute “
the officer
”
a
section 58(3),
b
section 65(3),
c
section 79(2),
d
section 96(2),
e
section 179(3),
f
section 312(5),
g
section 344(3),
h
section 392(4) and (5),
i
section 421J(4),
j
paragraph 81(1) and (3) of Schedule 2,
k
paragraph 84(2) of Schedule 2,
l
paragraph 85(1) of Schedule 2,
m
paragraph 93(1) of Schedule 2,
n
paragraph 40(1) and (3) of Schedule 3,
o
paragraph 42(2A) of Schedule 3,
p
paragraph 43 of Schedule 3,
q
paragraph 44(1) of Schedule 3,
r
paragraph 45(1) of Schedule 3,
s
paragraph 28(1) and (3) of Schedule 4,
t
paragraph 30(3) of Schedule 4,
u
paragraph 31 of Schedule 4,
v
paragraph 32(1) of Schedule 4,
w
paragraph 33(1) of Schedule 4,
x
paragraph 46(2) of Schedule 5,
y
paragraph 46(3) of Schedule 5,
z
paragraph 47 of Schedule 5, and
aa
paragraph 51(1) of Schedule 5.
2
In the following provisions for “their” in each place substitute “
the officer's
”
a
section 715(3)(b),
b
paragraph 85(3) of Schedule 2,
c
paragraph 93(1)(a) of Schedule 2,
d
paragraph 41(2) of Schedule 3,
e
paragraph 44(3) of Schedule 3,
f
paragraph 45(1) of Schedule 3,
g
paragraph 29(2) of Schedule 4,
h
paragraph 32(3) of Schedule 4,
i
paragraph 33(1) of Schedule 4,
j
paragraph 46(2) and (3) of Schedule 5,
k
paragraph 47(1)(b) and (3)(b) of Schedule 5,
l
paragraph 49(2) and (3) of Schedule 5, and
m
paragraph 51(1) of Schedule 5.
3
In the following provisions in each place for “their” substitute “
the
”
a
paragraph 81(3) of Schedule 2,
b
paragraph 82(2) of Schedule 2,
c
paragraph 85(3) of Schedule 2,
d
paragraph 40(3) of Schedule 3,
e
paragraph 43 of Schedule 3,
f
paragraph 28(3) of Schedule 4,
g
paragraph 31 of Schedule 4, and
h
paragraph 47(1)(a) and (3)(a) of Schedule 5.
4
In the following provisions omit “their”—
a
paragraph 84(2) of Schedule 2,
b
paragraph 42(2A) of Schedule 3, and
c
paragraph 30(3) of Schedule 4.
I4104
In section 43(1) for “the Board’s decision” substitute “
the decision of the Commissioners for Her Majesty’s Revenue and Customs
”
.
I5105
In section 58(3) for “are” substitute “
is
”
.
I6106
In section 65—
a
in subsection (3) for “are” substitute “
is
”
, and
b
in subsection (4) for “agree” substitute “
agrees
”
.
I7107
In section 79(2) for “are” substitute “
is
”
.
I8108
In section 96—
a
in subsection (2) for “are” substitute “
is
”
, and
b
in subsection (3) for “agree” substitute “
agrees
”
.
I9109
In section 179(3) for “the Inland Revenue are” substitute “
an officer of Revenue and Customs is
”
.
I10110
In section 183(1)(a) for “require” substitute “
requires
”
.
I11111
In section 312(5) for “have” substitute “
has
”
.
I12112
In section 344(3) for “are satisfied” substitute “
is satisfied
”
.
I13113
In section 392(4) and (5) for “are satisfied” substitute “
is satisfied
”
.
I14114
In section 511(2)—
a
in paragraph (a) for “are” substitute “
is
”
, and
b
in paragraph (b) for “direct” substitute “
directs
”
.
I15115
In section 514(2)—
a
in paragraph (a) for “are” substitute “
is
”
, and
b
in paragraph (b) for “direct” substitute “
directs
”
.
I16116
In section 647(3)(b) for “is” substitute “
are
”
.
I17117
In section 684, in paragraph 8 of the list of provisions for “the Board or the Inland Revenue” substitute “
Her Majesty’s Revenue and Customs
”
.
I18118
In section 715(3)(b) for “Inland Revenue’s refusal to approve” substitute “
a refusal by an officer of Revenue and Customs to approve
”
.
I19119
Section 720 (meaning of “Inland Revenue”, &c) shall cease to have effect.
I20120
In Part 2 of Schedule 1, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.
I21121
In Schedule 2—
a
in paragraph 81—
i
in sub-paragraph (1), for “are” substitute “
is
”
, and
ii
in sub-paragraph (3), for “have” substitute “
has
”
,
b
in paragraph 82(1) for “refuse” substitute “
refuses
”
,
c
in paragraph 85(1) for “decide” substitute “
decides
”
,
d
in paragraph 93(1)(a) for “require” substitute “
requires
”
, and
e
in paragraph 100, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.
I22122
In Schedule 3—
a
in paragraph 40—
i
in sub-paragraph (1) for “are” substitute “
is
”
, and
ii
in sub-paragraph (3) for “have” substitute “
has
”
,
b
in paragraph 41(1) for “refuse” substitute “
refuses
”
,
c
in paragraph 43 for “have” in each place substitute “
has
”
,
d
in paragraph 44(1) for “decide” in each place substitute “
decides
”
,
e
in paragraph 45(1) for “require” substitute “
requires
”
, and
f
in paragraph 49 of Schedule 3, omit the entry for “the Inland Revenue”.
I23123
In Schedule 4—
a
in paragraph 28—
i
in sub-paragraph (1) for “are” substitute “
is
”
, and
ii
in sub-paragraph (3) for “have” substitute “
has
”
,
b
in paragraph 29(1) for “refuse” substitute “
refuses
”
,
c
in paragraph 31 for “have” in each place substitute “
has
”
,
d
in paragraph 32(1) for “decide” in each place substitute “
decides
”
,
e
in paragraph 33(1)(a) for “require” substitute “
requires
”
, and
f
in paragraph 37 omit the entry for “the Inland Revenue”.
I24124
In Schedule 5—
a
in paragraph 46—
i
in sub-paragraphs (2) and (3) for “give” substitute “
gives
”
, and
ii
in sub-paragraph (6) for “discover” substitute “
discovers
”
,
b
in paragraph 47—
i
in sub-paragraph (1) for “give” substitute “
gives
”
and for “have” substitute “
has
”
,
ii
in sub-paragraph (2) for “conclude” substitute “
concludes
”
, and
iii
in sub-paragraph (3) for “give” substitute “
gives
”
and for “have” substitute “
has
”
,
c
in paragraph 48(5) for “have” substitute “
has
”
,
d
in paragraph 49(1) and (2) for “do” substitute “
does
”
,
e
in paragraph 51(1)(a) for “require” substitute “
requires
”
, and
f
in paragraph 59 omit the entry for “the Inland Revenue”.