Introductory text

United Kingdom

INCOME TAX

CORPORATION TAX

Made 25th July 2005

Laid before the House of Commons 25th July 2005

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs^f1, in exercise of the powers conferred upon them by section 205 of the Finance Act 2003^f2, sections 60(7), 62(3), (6) and (7), 63(1), 65(2), 66(2) and (9), 68, 69, 70, 71, 73 and 75 of, and paragraphs 2, 3(1) and (3), 4(3) and (5), 6, 7(1) and (3), 8(2), 10, 11(1) and (4), 12(2), 15 and 16 of Schedule 11 to the Finance Act 2004^f3 and sections 98A(1) and 113(1) of the Taxes Management Act 1970^f4, make the following Regulations:

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.). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
f2: 2003 c. 14.
f3: 2004 c. 12.
f4: 1970 c. 9. Section 98A was inserted by section 165 of the Finance Act 1989 (c. 26) and amended by section 722 of and paragraphs 123 and 138 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) and paragraph 8 of Schedule 12 to the Finance Act 2004.