Introductory text

Income Tax

Made 27th January 2025

Laid before the House of Commons 28th January 2025

Coming into force 6th April 2025

The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 8(1I) and (1L), 8A(1G) and (1J) and 12AA(5F) and (5I) of the Taxes Management Act 1970^f1 make the following Regulations.

In accordance with sections 8(1J), 8A(1H) and 12AA(5G) of the Taxes Management Act 1970^f2, the Commissioners consider that the information specified by these Regulations is relevant for the purpose of the collection and management of income tax.

Annotations

Footnotes

f1: 1970 c. 9. Sections 8(1I) and (1L), 8A(1G) and (1J) and 12AA(5F) and (5I) were inserted by section 36(1), (2) and (3) of the Finance Act 2024 (c. 3).
f2: Sections 8(1J), 8A(1H) and 12AA(5G) were inserted by section 36(1), (2) and (3) of the Finance Act 2024.