HMRC internal manual

Tonnage Tax Manual

TTM17801 - Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 145 exercise of functions conferred on ‘the Inland Revenue’

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FA00/SCH22/PARA145

(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.

References

Organisation TTM01120