Citation and commencement

1. 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.

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

2. Amend the Orders for the Delivery of Documents (Procedure) Regulations 2000( 2 ) as follows.

3. 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; ” .

4. 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”.

5. 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”.

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