Introductory text

Income Tax

Made 11th March 2011

Laid before the House of Commons 11th March 2011

Coming into force 6th April 2011

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations, in exercise of the powers conferred by sections 684 and 704(2) of the Income Tax (Earnings and Pensions) Act 2003^f1 and sections 59A(10) and 59B(8) of the Taxes Management Act 1970^f2.

Annotations

Footnotes

f1: 2003 c.1. Paragraph 102 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 were made to subsections (1) and (2) by paragraphs 2 and 3(2) of Schedule 58 to the Finance Act 2009 (c.10). Section 704(2) was amended by paragraphs 101 and 102(3)(k) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11).
f2: 1970 c.9. Section 59A was inserted by section 192 of the Finance Act 1994 (c. 9); subsection (10) was inserted by section 126(1) of the Finance Act 1996 (c.8). Section 59B was inserted by section 193 of the Finance Act 1994; subsection (8) was inserted by section 126(2) of the Finance Act 1996. Sections 59A(10) and 59B(8) were amended by paragraphs 130(b) and 131(4) respectively of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 and section 145(7)(b) of the Finance Act 2003 (c.14).