Introductory text

Income Tax

Made 10th March 2009

Laid before the House of Commons 11th March 2009

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 684 of the Income Tax (Earnings and Pensions) Act 2003^f1, and now vested in them^f2.

Annotations

Footnotes

f1: 2003 c. 1; section 684 was amended by the Finance Act 2006 (c. 25) sections 94(1) and 94(3), the Commissioners for Revenue and Customs Act 2005 (c. 11) Schedule 4 paragraphs 101, 102 and 117, and the Finance Act 2003 (c. 14) sections 145(1) and 145(2).
f2: Section 684(1) was amended by paragraph 102(2) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 so that the power to make regulations became vested in the Commissioners for Her Majesty’s Revenue and Customs.