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

113(2)  Any power of the Inland Revenue to make regulations is exercisable only by the Board.

113(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–

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