Section 113 | Functions conferred on “the Inland Revenue”

(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(ii)Repealed^F1

(3A)The following functions of the Inland Revenue under Schedule 11A (claims not included in returns) are functions of the Board—^F2

(a)functions under paragraph 2(1) (form of claims),^F2

(b)functions relating to a claim made to the Board.^F2

(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.