CISR16200 - The Scheme: primary legislation: section 75

This section

• defines ‘the Inland Revenue’: FA04/S75 (1)
• defines ‘the Board of Inland Revenue’: FA04/S75 (2)
• allows the Board to make regulations delegating their powers under S63, 64(5) and 66: FA04/S75 (3) See SI2005/2045 reg 50.