Introductory text
Income Tax
Made 13th October 2010
Laid before the House of Commons 14th October 2010
Coming into force 14th November 2010
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 684 of the Income Tax (Earnings and Pensions) Act 2003f1, and now exercisable by them.
Annotations
Footnotes
- f1
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2003 c.1. Section 684 was amended by paragraphs 102 and 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11) so that the power to make regulations became vested in the Commissioners for Her Majesty’s Revenue and Customs; it was also amended by section 145 of the Finance Act 2003 (c.14), section 94 of the Finance Act 2006 (c.25), by paragraphs 2, 3, 4, 5, 6 and 7 of Schedule 58 to the Finance Act 2009 (c.10) and article 3 of S.I. 2009/56.