Introductory text

Income Tax

Made 5th January 2015

Laid before the House of Commons 7th January 2015

Coming into force 29th January 2015

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 133 of the Finance Act 1999^f1 and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003^f2, and now exercisable by them^f3.

Annotations

Footnotes

f1: 1999 c. 16.
f2: 2003 c. 1. Section 684 was amended, so far as relevant, by paragraphs 101, 102 and 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (“CRCA”) and by paragraphs 2 and 3 of Schedule 58 to the Finance Act 2009 (c. 10). There are other amendments but none is relevant to these Regulations.
f3: Paragraph 102 of Schedule 4 to CRCA amended section 684 so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make Regulations. The functions of the Commissioners of Inland Revenue under sections 132 and 133 of the Finance Act 1999 were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of CRCA. Section 50(1) of CRCA provides that, in so far as is appropriate in consequence of section 5, a reference, howsoever expressed, to the Commissioners of Inland Revenue is to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.