Income Tax (Earnings and Pensions) Act 2003 section 720

Meaning of "an officer of Revenue and Customs" etc.

Section 720 provides definitions of key terms relating to HM Revenue and Customs and its officers as used throughout the Act.

  • References to "an officer of Revenue and Customs" mean any individual officer of HMRC acting in their official capacity.
  • The section clarifies the formal identity of HMRC as the body known as the Commissioners for Her Majesty's Revenue and Customs.
  • Certain powers of the Commissioners may be delegated to individual officers under provisions allowing devolution of authority.
  • These definitions ensure consistent interpretation of references to HMRC and its officers across all parts of the Act.

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