Commissioners for Revenue and Customs Act 2005

Income Tax (Earnings and Pensions) Act 2003 (c. 1)U.K.

101U.K.The Income Tax (Earnings and Pensions) Act 2003 shall be amended as follows.

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).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' ”

(a)section 28(6),

F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

103(1)In the following provisions for “they” or “them” in each place substitute “ the officer ”U.K.

(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.

F2104U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

105U.K.In section 58(3) for “are” substitute “ is ”.

106U.K.In section 65—

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

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

107U.K.In section 79(2) for “are” substitute “ is ”.

108U.K.In section 96—

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

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

109U.K.In section 179(3) for “the Inland Revenue are” substitute “ an officer of Revenue and Customs is ”.

110U.K.In section 183(1)(a) for “require” substitute “ requires ”.

111U.K.In section 312(5) for “have” substitute “ has ”.

112U.K.In section 344(3) for “are satisfied” substitute “ is satisfied ”.

113U.K.In section 392(4) and (5) for “are satisfied” substitute “ is satisfied ”.

114U.K.In section 511(2)—

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

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

115U.K.In section 514(2)—

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

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

116U.K.In section 647(3)(b) for “is” substitute “ are ”.

117U.K.In section 684, in paragraph 8 of the list of provisions for “the Board or the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.

118U.K.In section 715(3)(b) for “Inland Revenue’s refusal to approve” substitute “ a refusal by an officer of Revenue and Customs to approve ”.

119U.K.Section 720 (meaning of “Inland Revenue”, &c) shall cease to have effect.

120U.K.In Part 2 of Schedule 1, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.

121U.K.In Schedule 2—

(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”.

122U.K.In Schedule 3—

(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”.

123U.K.In Schedule 4—

(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”.

124U.K.In Schedule 5—

(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”.