Commissioners for Revenue and Customs Act 2005

95 (1) In section 135 (requirement to use electronic communications)— U.K.

(a) in subsection (1) for “the Commissioners of Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”,

(b) in subsections (2) to (5) for “Inland Revenue”, in each place, substitute “ Revenue and Customs ”, and

(c) in subsection (10) for the definition of “the Inland Revenue” substitute—

““the Revenue and Customs” means—

(a) the Commissioners,

(b) any officer of Revenue and Customs, and

(c) any other person who for the purposes of electronic communications is acting under the authority of the Commissioners;”.

F1 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 4 para. 95(2) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)

Commencement Information

I1 Sch. 4 para. 95 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)