Introductory text

Income Tax

Made 11.15 a.m on 11th September 2014

Laid before the House of Commons 12th September 2014

Coming into force 6th October 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 and by paragraph 6C(5), (7), (8)(a), (9) and (11) of Schedule 55^f2 to the Finance Act 2009.

Annotations

Footnotes

f1: 2003 c. 1. Section 684 has been relevantly amended by section 145 of the Finance Act 2003 (c. 14), paragraphs 102(2) and 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations), section 94(3) of the Finance Act 2006 (c. 25), paragraphs 2 to 7 of Schedule 58 to the Finance Act 2009 (c. 10), section 85 of Finance Act 2011 (c. 11) and by section 225 of, and paragraph 5 of Schedule 1 to, the Finance Act 2012 (c. 14).
f2: 2009 c. 10. Paragraph 6C of Schedule 55 to the Finance Act 2009 was inserted by paragraph 6 of Schedule 50 to the Finance Act 2013 (c. 29).