Introductory text

Income Tax

Made 9th March 2010

Laid before the House of Commons 12th March 2010

Coming into force 6th April 2010

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

Annotations

Footnotes

f1: 2003 c.14> Section 94(8)(b) 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.
f2: 2004 c.12. 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, in so far as it is appropriate in consequence of section 5, a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.