Section 113 — Finance Act 2003: Functions conferred on “the Inland Revenue”

Functions conferred on “the Inland Revenue” 113 1 References in this Part to “ the Inland Revenue ” are to any officer of the Board, except as otherwise provided.

2 Any power of the Inland Revenue to make regulations is exercisable only by the Board.

3 In Schedule 10 (returns, assessments and other administrative matters)—

a functions of the Inland Revenue under these provisions are exercisable by the Board or an officer of the Board—

i paragraph 28 (discovery assessment),

ii paragraph 29 (assessment to recover excessive repayment);

b functions of the Inland Revenue under these provisions are functions of the Board—

i paragraph 33 (relief in case of double assessment),

ii . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3A The following functions of the Inland Revenue under Schedule 11A (claims not included in returns) are functions of the Board—

a functions under paragraph 2(1) (form of claims),

b functions relating to a claim made to the Board.

4 Nothing in this section affects any provision of this Part that expressly confers functions on the Board, an officer of the Board, a collector or a specific officer of the Board.