132(1)For the expression “the Inland Revenue”, wherever it appears, substitute “ an officer of Revenue and Customs ” (except as provided by paragraph 133(2)(b) and (5)).U.K.
(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)the title of section 343,
(b)section 695(4),
(c)section 698(3) and (4),
(d)section 699(2),
(e)section 700(1)(b), (2) and (5),
(f)section 757(3),
(g)section 762(2),
(h)the title of section 873, and
(i)section 883(3).
Commencement Information
I1Sch. 4 para. 132 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)