Introductory text

TAXES

Made 13th July 2026

Laid before the House of Commons 14th July 2026

Coming into force 3rd August 2026

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 132 of the Finance Act 1999^f1, and now exercisable by them^f2, and section 261 of the Finance Act 2026^f3.

Annotations

Footnotes

f1: 1999 c. 16. Section 132 was amended by paragraph 156 of Schedule 17 to the Communications Act 2003 (c. 21), section 260(1) of the Finance Act 2026 (c. 11) and S.I. 2011/1043.
f2: The functions of the Commissioners of Inland Revenue and the Commissioners of Customs and Excise were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(1) and (2) of the Commissioners for Revenue and Customs Act 2005 (c. 11).
f3: 2026 c. 11.