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”.