SCHEDULES

SCHEDULE 4Consequential Amendments, &c.

Income Tax (Trading and Other Income) Act 2005 (c. 5)

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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)).

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' ”

F2a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

section 695(4),

c

section 698(3) and (4),

d

section 699(2),

F1e

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f

section 757(3),

g

section 762(2),

h

the title of section 873, and

i

section 883(3).