Introductory text
Income Tax
Made 13th October 2010
Laid before the House of Commons 14th October 2010
Coming into force 14th November 2010
The Commissioners for Her Majesty’s Revenue and Customsf1 make these Regulations in exercise of the powers conferred by sections 62(3), (6) and (7) and 71 of the Finance Act 2004f2, and now exercisable by them.
Annotations
Footnotes
- f1
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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 treated as a reference to the Commissioner for her Majesty’s Revenue and Customs.
- f2
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2004 c.12. Section 71 was amended by paragraph 570 of Schedule 1 and Part 1 of Schedule 3 to the Corporation Tax Act 2009 (c. 4).