Introductory text
Income Tax
Made 3rd October 2008
Laid before the House of Commons 6th October 2008
Coming into force 27th October 2008
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers in section 684 of the Income Tax (Earnings and Pensions) Act 2003f1, and now vested in themf2:
Annotations
Footnotes
- f1
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2003 c. 1. Section 684 was amended by section 145 Finance Act 2003 (c. 14), section 50, Schedule 4, paragraph 117 of the Commissioners for Revenue and Customs Act 2005 (c. 11) (“the CRCA”) and section 94 of the Finance Act 2006 (c. 25).
- f2
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The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the CRCA. Section 50 of that Act provides that insofar 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.