Introductory text

Income Tax

Made 9th March 2016

Laid before the House of Commons 11th March 2016

Coming into force 6th April 2016

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 113(1) of the Taxes Management Act 1970^f1, section 133 of Finance Act 1999^f2 and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003^f3 and now exercisable by them^f4.

Annotations

Footnotes

f1: 1970 c. 9. Section 113 has not been relevantly amended.
f2: 1999 c. 16.
f3: 2003 c. 1. Section 684 has been relevantly amended by paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (CRCA) (c.11).
f4: As a consequence of the amendment by paragraph 102 of Schedule 4 to CRCA to section 684(1) of the Income Tax (Earnings and Pensions) Act 2003, the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations. The powers of the Commissioners of Inland Revenue under section 113(1) of the Taxes Management Act 1970 and section 133 of the Finance Act 1999 were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 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.