10U.K.In section 163(1) of the Finance Act 1998 (adoption of single currency by other member States) for “any matter under the care and management of the Commissioners of Inland Revenue.” substitute “ any matter for which the Commissioners for Her Majesty’s Revenue and Customs are responsible and to which section 7 of the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters) applies. ”
Commencement Information
I1Sch. 2 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)