Introductory text

Income Tax

Made 18th July 2012

Laid before the House of Commons 19th July 2012

Coming into force 9th August 2012

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 136 of the Finance Act 2002^f1 and section 684 of the Income Tax (Earnings and Pensions) Act 2003^f2 and now exercisable by them^f3:

Annotations

Footnotes

f1: 2002 c.23.
f2: 2003 c.1. Section 684 was amended, so far as relevant, by section 145 of the Finance Act 2003 (c.14), paragraphs 2, 3 and 7 of Schedule 58 to the Finance Act 2009 (c.10) and section 225 of the Finance Act 2012 (c.14).
f3: Paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11) (“CRCA”) amended section 684 of the Income Tax (Earnings and Pensions) Act 2003 so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations. The functions of the Commissioners of Inland Revenue under section 136 of the Finance Act 2002 were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of CRCA. Section 50(1) of CRCA 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.