Introductory text
income tax
Made 5th March 2007
Laid before the House of Commons 5th March 2007
Coming into force 26th March 2007
The Commissioners for Her Majesty’s Revenue and Customsf1 make the following Regulations in exercise of the powers conferred upon them by sections 60(7), 70 and 71 of the Finance Act 2004f2.
Annotations
Footnotes
- f1
-
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(1) of that Act provides that a reference to the Commissioners of Inland Revenue shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
- f2