Introductory text

Income Tax

Made 9th February 2015

Laid before the House of Commons 10th February 2015

Coming into force 6th April 2015

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 113(1) of the Taxes Management Act 1970^f1, section 136 of the Finance Act 2002^f2 and now exercisable by them^f3 and section 716B of the Income Tax (Earnings and Pensions) Act 2003^f4.

Annotations

Footnotes

f1: 1970 c. 9.
f2: 2002 c. 23.
f3: The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) 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.
f4: 2003 c. 1. Section 716B was inserted by section 18(1) of the Finance Act 2014 (c. 26).