“The Board” U.K.
6(1)In section 21 (citation, interpretation and construction of the Act) subsection (2) is amended as follows.U.K.
(2)In consequence of the Commissioners for Revenue and Customs Act 2005 (c. 11), for the definition of “the Board” substitute—
““the Board” means the Commissioners for Her Majesty's Revenue and Customs;”.
(3)The amendment made by this paragraph comes into force on the day on which this Act is passed.