The Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2005

• Citation: S.I. 2005/1131
• Sections: 6

Section 1 Citation and commencement

These Regulations may be cited as the Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2005 and shall come into force on 18th April 2005.

Section 2 Amendment of the Orders for the Delivery of Documents (Procedure) Regulations 2000

Amend the Orders for the Delivery of Documents (Procedure) Regulations 2000 as follows.

Section 3 Amendment of the Orders for the Delivery of Documents (Procedure) Regulations 2000

In regulation 2 (interpretation) —

(a) omit the definition of “the Board”; and

(b) after the definition of “the appropriate judicial authority” insert—

“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

Section 4 Amendment of the Orders for the Delivery of Documents (Procedure) Regulations 2000

In regulation 3 (approval of decision to apply for an order under Schedule 1AA to the Taxes Management Act1970)—

(a) for “the Board” substitute “Her Majesty’s Revenue and Customs”;

(b) in paragraph (a) for “the Cross-Cutting Policy branch of the Inland Revenue” substitute “the Cross-Cutting Policy branch of Her Majesty’s Revenue and Customs”;

(c) in paragraph (b) for “the Special Compliance Office of the Inland Revenue” substitute “the Special Compliance Office of Her Majesty’s Revenue and Customs”.

Section 5 Amendment of the Orders for the Delivery of Documents (Procedure) Regulations 2000

In regulation 6 (complying with an order) for “an officer of the Board”, in each place where those words occur, substitute “an officer of Revenue and Customs”.

Section 6 Amendment of the Orders for the Delivery of Documents (Procedure) Regulations 2000

In regulation 7 (resolution of disputes as to legal privilege) for “the Board”, in each place where those words occur, substitute “the Commissioners”.