Introductory text

INCOME TAX

Made 16th December 2005

Laid before Parliament 19th December 2005

Coming into force 9th January 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 477A(1) of the Income and Corporation Taxes Act 1988^f1, and now exercisable by them^f2, make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1; section 477A was inserted by paragraph 4 of Schedule 5 to the Finance Act 1990 c. 29
f2: The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs (“the new Commissioners”) by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) provides that, so far as appropriate in consequence of section 5, references to the former Commissioners are to be read as references to the new Commissioners.