Introductory text

Income Tax

Made 14th April 2014

Laid before the House of Commons 15th April 2014

Coming into force 6th May 2014

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003^f1.

Annotations

Footnotes

f1: 2003 c. 1. Paragraphs 102(2) and 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) amended section 684 so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations. Further relevant amendments have been made to section 684 by section 145 of the Finance Act 2003 (c. 14), section 94(3) of the Finance Act 2006 (c. 25), paragraphs 2 and 3 of Schedule 58 to the Finance Act 2009 (c. 10), section 85 of the Finance Act 2011 (c. 11) and by section 225 of, and paragraph 5 of Schedule 1 to, the Finance Act 2012 (c. 14).