Finance Act 1998

Meaning of “the Inland Revenue" E+W+S+N.I.

95 (1) References in this Schedule to “the Inland Revenue” are to any officer of the Board, except as otherwise provided. E+W+S+N.I.

(2) Functions under these provisions are functions of the Board—

• paragraph 50 (relief in case of double assessment),

• paragraph 51 (relief in case of mistake in return).

(3) Functions under these provisions are exercisable by the Board or an officer of the Board—

• paragraph 41(1) or (2) (power to make discovery assessment or determination),

• paragraph 52 (recovery of excessive repayments, etc.).

(4) Functions exercisable by the Board under sub-paragraph (2) or (3) are within section 4A of the M1 Inland Revenue Regulation Act 1890 (functions of Board exercisable by officer acting with their authority).

(5) These provisions require things to be done by or in relation to the officer of the Board indicated in the Table:—

Provision	Subject-matter	Officer
paragraph 3(4)	Delivery of return	Officer by whom notice requiring return was issued.
paragraph 16(5)(b)	Notice rejecting correction of return.	Officer by whom notice of correction was given.
paragraph 28(2)(c)	Notice of appeal against requirement to produce documents, etc.	Officer by whom notice was given making the requirement.
paragraph 30(4)(c)	Notice of appeal against amendment of self-assessment during enquiry.	Officer by whom notice of amendment was given.
paragraph 34(4)(c)	Notice of appeal against amendment of return after enquiry.	Officer by whom notice of amendment was given.
paragraph 48(2)(c)	Notice of appeal against assessment other than self-assessment.	Officer by whom notice of assessment was given.
paragraph 70(3)(b)	Notice of consent to surrender group relief.	Officer to whom the surrendering company makes its company tax returns.
paragraph 71(3)	Notice of withdrawal of consent to surrender group relief.	Officer to whom the notice of consent was given.
paragraph 75(8)(c)	Notice of appeal against amendment of consent to surrender group relief.	Officer by whom notice of amendment was given.
paragraph 83(6)(c)	Appeal against amendment of return to reduce claim for capital allowances.	Officer by whom notice of amendment was given.
paragraph 94(3)	Election to take appeal to Special Commissioners.	Inspector or other officer of the Board for the time being concerned with the proceedings.

(6) In this Schedule “the Board” means the Commissioners of Inland Revenue.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Marginal Citations

M1 1890 c. 21.