Introductory text

corporation tax

Made 6th June 2007

Laid before the House of Commons 7th June 2007

Coming into force 1st July 2007

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 229(1)(b) of the Finance Act 1994^f1, and now exercisable by them^f2.

Annotations

Footnotes

f1: 1994 c. 9; section 229 was renumbered as section 229(1) by section 45(5) of the Finance (No.2) Act 2005 (c. 22).
f2: The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that in so far as it is appropriate in consequence of section 5 a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.