Introductory text
Income Tax
Corporation Tax
Made 14th March 2013
Laid before the House of Commons 15th March 2013
Coming into force 6th April 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 62(3), (6) and (7) and 75 of, and paragraphs 4(3), 8(2) and 12(2) of Schedule 11 to, the Finance Act 2004f1 and now exercisable by themf2:
Annotations
Footnotes
- f1
- f2
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The functions of the Commissioners of Inland Revenue under the provisions of the Finance Act 2004 cited were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, in so far as is appropriate in consequence of section 5, a reference, howsoever expressed, to the Commissioners of Inland Revenue is to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.