Commissioners for Revenue and Customs Act 2005 (c. 11)

SCHEDULES

SCHEDULE 2 U.K. Functions of Commissioners and Officers: Restrictions, &c.

Part 1 U.K. General

Finance Act 2002 (c. 23) U.K.

12 (1) In section 135(10) of the Finance Act 2002 (requirement to use electronic communications) for the definition of “taxation matter” substitute— U.K.

““taxation matter” means any taxation matter for which the Commissioners are responsible and to which section 7 of the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters) applies.”

(2) Section 135 is also amended by Schedule 4 below.

Commencement Information

I1 Sch. 2 para. 12 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)