131U.K.The Income Tax (Trading and Other Income) Act 2005 shall be amended as follows.
Commencement Information
I1Sch. 4 para. 131 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
132(1)For the expression “the Inland Revenue”, wherever it appears, substitute “ an officer of Revenue and Customs ” (except as provided by paragraph 133(2)(b) and (5)).U.K.
(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' ”
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)section 695(4),
(c)section 698(3) and (4),
(d)section 699(2),
F2(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(f)section 757(3),
(g)section 762(2),
(h)the title of section 873, and
(i)section 883(3).
Textual Amendments
F1Sch. 4 para. 132(3)(a) omitted (with effect in accordance with Sch. 39 para. 43(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 43(2)(b)
F2Sch. 4 para. 132(3)(e) omitted (1.4.2010) by virtue of Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 16(e)
Commencement Information
I2Sch. 4 para. 132 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
133F3(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
(2)In section 218—
(a)in subsections (1) and (2) for “do” substitute “ does ”, and
(b)in subsection (3)(a) for “the Inland Revenue are not” substitute “ the officer is not ”.
F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In section 647(1)
(a)for “them” substitute “ the officer ”,
(b)for “they” in each place substitute “ the officer ”, and
(c)for “consider” substitute “ considers ”.
F5(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)In section 758(5) for “has” substitute “ have ”'.
Textual Amendments
F3Sch. 4 para. 133(1) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(k)
F4Sch. 4 para. 133(3) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(k)
F5Sch. 4 para. 133(5) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(13)
Commencement Information
I3Sch. 4 para. 133 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
134(1)In section 878(1), omit the definitions of “the Board of Inland Revenue” and “the Inland Revenue”.U.K.
(2)In Part 2 of Schedule 4, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.
Commencement Information
I4Sch. 4 para. 134 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)