This section has no associated Explanatory Notes
68U.K.Schedule 18 to that Act (company tax returns &c.) shall have effect—
(a)with the substitution for “the Inland Revenue”, in each place, of “ an officer of Revenue and Customs ”,
(b)with the omission of paragraph 95 (meaning of references to Inland Revenue), and
(c)with any other necessary consequential modifications.
Commencement Information
I1Sch. 4 para. 68 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)