Introductory text
Income Tax
Corporation Tax
Made 2nd March 2015
Laid before the House of Commons 3rd March 2015
Coming into force 6th April 2015
The Commissioners for Her Majesty’s Revenue and Customsf1 in exercise of the powers conferred upon them by sections 62 and 70 of the Finance Act 2004f2, make the following Regulations.
Annotations
Footnotes
- f1
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The functions of the Board of Inland Revenue, including the power to make Regulations under sections 62 and 70 of the Finance Act 2004 (c. 12), were transferred to the Commissioners for Her Majesty’s Revenue and Customs under 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. Therefore, the Commissioners for Her Majesty’s Revenue and Customs have the power to make these Regulations.
- f2