Part 12

Supplementary provisions
Chapter 6

Final provisions

General interpretation

Meaning of “the Inland Revenue” etc.
576
1
Subject to subsection (2), in this Act “the Inland Revenue” means any officer of the Board of Inland Revenue.
2
In section 51(1) and (3)(a) (disclosure by or to Inland Revenue of information relating to first-year allowances in Northern Ireland cases) “the Inland Revenue” means the Board of Inland Revenue or any officer of the Board.
3
In this Act “the Board of Inland Revenue” means the Commissioners of Inland Revenue (as to which, see in particular the Inland Revenue Regulation Act 1890 (c. 21)).