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Commissioners for Revenue and Customs Act 2005

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Changes and effects

This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

Income Tax (Earnings and Pensions) Act 2003 (c. 1)E+W+S+N.I.

101The Income Tax (Earnings and Pensions) Act 2003 shall be amended as follows.E+W+S+N.I.

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Commencement Information

I1Sch. 4 para. 101 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

102(1)For the expression “the Inland Revenue”, wherever it appears, substitute “ an officer of Revenue and Customs ” (except as provided in paragraphs 109, 117 and 118).E+W+S+N.I.

(2)For the expression “the Board of Inland Revenue”, wherever it appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

(3)In the following provisions for “Board” substitute “ Commissioners ” and for “Board's” substitute “ Commissioners' ”

(a)section 28(6),

(b)the title of section 42,

(c)the title of section 43,

(d)section 43(2),

(e)section 343,

(f)section 355,

(g)section 594,

(h)section 647,

(i)section 691,

(j)section 703,

(k)section 704, and

(l)the title of section 717.

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Commencement Information

I2Sch. 4 para. 102 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

103(1)In the following provisions for “they” or “them” in each place substitute “ the officer ”E+W+S+N.I.

(a)section 58(3),

(b)section 65(3),

(c)section 79(2),

(d)section 96(2),

(e)section 179(3),

(f)section 312(5),

(g)section 344(3),

(h)section 392(4) and (5),

(i)section 421J(4),

(j)paragraph 81(1) and (3) of Schedule 2,

(k)paragraph 84(2) of Schedule 2,

(l)paragraph 85(1) of Schedule 2,

(m)paragraph 93(1) of Schedule 2,

(n)paragraph 40(1) and (3) of Schedule 3,

(o)paragraph 42(2A) of Schedule 3,

(p)paragraph 43 of Schedule 3,

(q)paragraph 44(1) of Schedule 3,

(r)paragraph 45(1) of Schedule 3,

(s)paragraph 28(1) and (3) of Schedule 4,

(t)paragraph 30(3) of Schedule 4,

(u)paragraph 31 of Schedule 4,

(v)paragraph 32(1) of Schedule 4,

(w)paragraph 33(1) of Schedule 4,

(x)paragraph 46(2) of Schedule 5,

(y)paragraph 46(3) of Schedule 5,

(z)paragraph 47 of Schedule 5, and

(aa)paragraph 51(1) of Schedule 5.

(2)In the following provisions for “their” in each place substitute “ the officer's ”

(a)section 715(3)(b),

(b)paragraph 85(3) of Schedule 2,

(c)paragraph 93(1)(a) of Schedule 2,

(d)paragraph 41(2) of Schedule 3,

(e)paragraph 44(3) of Schedule 3,

(f)paragraph 45(1) of Schedule 3,

(g)paragraph 29(2) of Schedule 4,

(h)paragraph 32(3) of Schedule 4,

(i)paragraph 33(1) of Schedule 4,

(j)paragraph 46(2) and (3) of Schedule 5,

(k)paragraph 47(1)(b) and (3)(b) of Schedule 5,

(l)paragraph 49(2) and (3) of Schedule 5, and

(m)paragraph 51(1) of Schedule 5.

(3)In the following provisions in each place for “their” substitute “ the ”

(a)paragraph 81(3) of Schedule 2,

(b)paragraph 82(2) of Schedule 2,

(c)paragraph 85(3) of Schedule 2,

(d)paragraph 40(3) of Schedule 3,

(e)paragraph 43 of Schedule 3,

(f)paragraph 28(3) of Schedule 4,

(g)paragraph 31 of Schedule 4, and

(h)paragraph 47(1)(a) and (3)(a) of Schedule 5.

(4)In the following provisions omit “their”—

(a)paragraph 84(2) of Schedule 2,

(b)paragraph 42(2A) of Schedule 3, and

(c)paragraph 30(3) of Schedule 4.

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Commencement Information

I3Sch. 4 para. 103 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

104In section 43(1) for “the Board’s decision” substitute “ the decision of the Commissioners for Her Majesty’s Revenue and Customs ”.E+W+S+N.I.

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Commencement Information

I4Sch. 4 para. 104 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

105In section 58(3) for “are” substitute “ is ”.E+W+S+N.I.

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Commencement Information

I5Sch. 4 para. 105 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

106In section 65—E+W+S+N.I.

(a)in subsection (3) for “are” substitute “ is ”, and

(b)in subsection (4) for “agree” substitute “ agrees ”.

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Commencement Information

I6Sch. 4 para. 106 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

107In section 79(2) for “are” substitute “ is ”.E+W+S+N.I.

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Commencement Information

I7Sch. 4 para. 107 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

108In section 96—E+W+S+N.I.

(a)in subsection (2) for “are” substitute “ is ”, and

(b)in subsection (3) for “agree” substitute “ agrees ”.

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Commencement Information

I8Sch. 4 para. 108 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

109In section 179(3) for “the Inland Revenue are” substitute “ an officer of Revenue and Customs is ”.E+W+S+N.I.

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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.

Commencement Information

I9Sch. 4 para. 109 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

110In section 183(1)(a) for “require” substitute “ requires ”.E+W+S+N.I.

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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.

Commencement Information

I10Sch. 4 para. 110 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

111In section 312(5) for “have” substitute “ has ”.E+W+S+N.I.

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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.

Commencement Information

I11Sch. 4 para. 111 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

112In section 344(3) for “are satisfied” substitute “ is satisfied ”.E+W+S+N.I.

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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.

Commencement Information

I12Sch. 4 para. 112 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

113In section 392(4) and (5) for “are satisfied” substitute “ is satisfied ”.E+W+S+N.I.

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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.

Commencement Information

I13Sch. 4 para. 113 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

114In section 511(2)—E+W+S+N.I.

(a)in paragraph (a) for “are” substitute “ is ”, and

(b)in paragraph (b) for “direct” substitute “ directs ”.

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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.

Commencement Information

I14Sch. 4 para. 114 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

115In section 514(2)—E+W+S+N.I.

(a)in paragraph (a) for “are” substitute “ is ”, and

(b)in paragraph (b) for “direct” substitute “ directs ”.

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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.

Commencement Information

I15Sch. 4 para. 115 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

116In section 647(3)(b) for “is” substitute “ are ”.E+W+S+N.I.

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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.

Commencement Information

I16Sch. 4 para. 116 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

117In section 684, in paragraph 8 of the list of provisions for “the Board or the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.E+W+S+N.I.

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Commencement Information

I17Sch. 4 para. 117 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

118In section 715(3)(b) for “Inland Revenue’s refusal to approve” substitute “ a refusal by an officer of Revenue and Customs to approve ”.E+W+S+N.I.

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Commencement Information

I18Sch. 4 para. 118 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

119Section 720 (meaning of “Inland Revenue”, &c) shall cease to have effect.E+W+S+N.I.

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Commencement Information

I19Sch. 4 para. 119 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

120In Part 2 of Schedule 1, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.E+W+S+N.I.

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Commencement Information

I20Sch. 4 para. 120 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

121In Schedule 2—E+W+S+N.I.

(a)in paragraph 81—

(i)in sub-paragraph (1), for “are” substitute “ is ”, and

(ii)in sub-paragraph (3), for “have” substitute “ has ”,

(b)in paragraph 82(1) for “refuse” substitute “ refuses ”,

(c)in paragraph 85(1) for “decide” substitute “ decides ”,

(d)in paragraph 93(1)(a) for “require” substitute “ requires ”, and

(e)in paragraph 100, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.

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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.

Commencement Information

I21Sch. 4 para. 121 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

122In Schedule 3—E+W+S+N.I.

(a)in paragraph 40—

(i)in sub-paragraph (1) for “are” substitute “ is ”, and

(ii)in sub-paragraph (3) for “have” substitute “ has ”,

(b)in paragraph 41(1) for “refuse” substitute “ refuses ”,

(c)in paragraph 43 for “have” in each place substitute “ has ”,

(d)in paragraph 44(1) for “decide” in each place substitute “ decides ”,

(e)in paragraph 45(1) for “require” substitute “ requires ”, and

(f)in paragraph 49 of Schedule 3, omit the entry for “the Inland Revenue”.

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Commencement Information

I22Sch. 4 para. 122 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

123In Schedule 4—E+W+S+N.I.

(a)in paragraph 28—

(i)in sub-paragraph (1) for “are” substitute “ is ”, and

(ii)in sub-paragraph (3) for “have” substitute “ has ”,

(b)in paragraph 29(1) for “refuse” substitute “ refuses ”,

(c)in paragraph 31 for “have” in each place substitute “ has ”,

(d)in paragraph 32(1) for “decide” in each place substitute “ decides ”,

(e)in paragraph 33(1)(a) for “require” substitute “ requires ”, and

(f)in paragraph 37 omit the entry for “the Inland Revenue”.

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Commencement Information

I23Sch. 4 para. 123 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

124In Schedule 5—E+W+S+N.I.

(a)in paragraph 46—

(i)in sub-paragraphs (2) and (3) for “give” substitute “ gives ”, and

(ii)in sub-paragraph (6) for “discover” substitute “ discovers ”,

(b)in paragraph 47—

(i)in sub-paragraph (1) for “give” substitute “ gives ” and for “have” substitute “ has ”,

(ii)in sub-paragraph (2) for “conclude” substitute “ concludes ”, and

(iii)in sub-paragraph (3) for “give” substitute “ gives ” and for “have” substitute “ has ”,

(c)in paragraph 48(5) for “have” substitute “ has ”,

(d)in paragraph 49(1) and (2) for “do” substitute “ does ”,

(e)in paragraph 51(1)(a) for “require” substitute “ requires ”, and

(f)in paragraph 59 omit the entry for “the Inland Revenue”.

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Commencement Information

I24Sch. 4 para. 124 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

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