Introductory text

Income Tax

Made 4th March 2014

Laid before the House of Commons 6th March 2014

Coming into force 27th March 2014

These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by section 132 of the Finance Act 1999^f1, and now exercisable by them^f2.

Annotations

Footnotes

f1: 1999 c. 16.
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) (“CRCA”).