Introductory text

Income Tax

Corporation Tax

Made 11th March 2016

Laid before the House of Commons 14th March 2016

Coming into force 6th April 2016

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 135 and 136 of the Finance Act 2002^f1 and sections 69, 70 and 73 of, and paragraphs 4(3), 7(1), 8(2), 11(1) and (2) and 12(2) of Schedule 11 to, the Finance Act 2004^f2 and now exercisable by them^f3.

Annotations

Footnotes

f1: 2002 c. 23.
f2: 2004 c. 12.
f3: The functions of the Commissioners of Inland Revenue under section 136 of the Finance Act 2002, and the sections of, and the paragraphs of Schedule 11 to, 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.