SolvedCISR16200 | The Scheme: primary legislation: section 75
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
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
defines 'the Commissioners' as the Commissioners for HMRC.