Introductory text

Income Tax

Made 22nd July 2009

Laid before the House of Commons 23rd July 2009

Coming into force 13th August 2009

The Commissioners for Her Majesty’s Revenue and Customs^f1 make the following Regulations in exercise of the powers conferred by section 205 of the Finance Act 2003^f2 and section 71 of the Finance Act 2004^f3.

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 of that Act provides that a reference to the Commissioners of Inland Revenue, however expressed, is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
f2: 2003 c.14. Section 98(8) of the Finance Act 2007 (c.11) amended section 205(1) so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations.
f3: 2004 c.12. There are no relevant amendments to section 71.