http://www.legislation.gov.uk/id/ukpga/2000/17

SCHEDULES

SCHEDULE 22 Tonnage tax

Part XV Supplementary provisions

Exercise of functions conferred on “the Inland Revenue"

145

(1)

Any power to make regulations conferred by this Schedule on “the Inland Revenue" is exercisable only by the Board.

(2)

Subject to that, references in this Schedule to “the Inland Revenue" are to any officer of the Board.