Inland Revenue Regulation Act, 1890

Meaning of certain expressions in past Acts, &c.

37.(1) Where in any Act passed before the commencement of this Act, the limits of the chief office of inland revenue or the limits of the chief office of excise are referred to as the limits within which any powers of the Commissioners may be exercised, those powers may be exercised in the city of London and the metropolitan police district.

(2) Where in any Act, or in any bond, security, deed, or other instrument or writing, reference is made to the “Commissioners of Excise,” “Commissioners of Stamps and Taxes,” “Commissioners of Stamps,” or “Commissioners for the Affairs of Taxes,” or any officer or person appointed by those Commissioners respectively, the Act, bond, security, deed, or other instrument or writing shall be construed as referring to the Commissioners and officers and persons appointed by them, or acting under their orders and directions.