Introductory text

Income Tax

Made 9th October 2008

Laid before the House of Commons 10th October 2008

Coming into force 31st October 2008

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 17(5) and (6) and 18(3B) and (3C) of the Taxes Management Act 1970^f1, and now vested in them^f2.

Annotations

Footnotes

f1: 1970 c. 9. Sections 17(5) and (6) and 18(3B) and (3C) were inserted by section 92 of the Finance Act 1990 (c. 29) and were amended by section 145 of the Finance Act 2000 (c. 17).
f2: 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) (“CRCA”). Section 50 of that Act provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.