Introductory text

Income Tax

Made 12.05 p.m. on 14th March 2013

Laid before the House of Commons 14th March 2013

Coming into force in accordance with regulation 1(2) to (4)

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 59A(10), 59B(8), 98A and 113(1) of the Taxes Management Act 1970^f1, section 133 of the Finance Act 1999^f2, section 136 of the Finance Act 2002^f3 and section 684 of the Income Tax (Earnings and Pensions) Act 2003^f4 and now exercisable by them^f5.

Annotations

Footnotes

f1: 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) and amended by paragraph 130(b) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) and section 145(7) of the Finance Act 2003 (c. 14). 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 and amended by paragraph 131(4) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) and section 145(7) (b) of the Finance Act 2003 (c. 14). Section 98A was inserted by section 165 of the Finance Act 1989 (c. 26) and has been relevantly amended by paragraph 138 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 and paragraph 29(a) of Schedule 24 to the Finance Act 2007 (c. 11).
f2: 1999 c. 16.
f3: 2002 c. 23.
f4: 2003 c. 1. Section 684 has been relevantly amended by section 145 of the Finance Act 2003, paragraphs 102(2) and 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), section 94(3) of the Finance Act 2006 (c. 25), by paragraphs 2 to 7 of Schedule 58 to the Finance Act 2009 (c. 10) and by section 225 of the Finance Act 2012 (c. 14).
f5: The powers of the Board of Inland Revenue under section 684 of the Income Tax (Earnings and Pensions) Act 2003 were transferred to the Commissioners for Revenue and Customs Act 2005 by paragraph 102(2) of that Act. The powers of the Board of Inland Revenue under section 113(1) of the Taxes Management Act 1970, section 133 of the Finance Act 1999 and sections 135 and 136 of the Finance Act 2002 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. Section 50(1) of that Act provides that, in so far as appropriate, in consequence of section 5 a reference in an enactment, instrument or other document to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.