47U.K.For section 161(1) (the National Insurance Fund) substitute—
“(1)The National Insurance Fund shall be maintained under the control and management of the Commissioners for Her Majesty’s Revenue and Customs.”
Commencement Information
I1Sch. 4 para. 47 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)