Introductory text

Income Tax

Made at 10.30 a.m. on 13th March 2023

Laid before the House of Commons 14th March 2023

Coming into force 6th April 2023

The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by section 136 of the Finance Act 2002^f1 and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003^f2, now exercisable by them^f3, make the following Regulations:

Annotations

Footnotes

f1: 2002 c. 23.
f2: 2003 c. 1. Section 684 was relevantly amended by paragraph 102(2) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (“CRCA”) and paragraphs 2 and 3(2) of Schedule 58 to the Finance Act 2009 (c. 10).
f3: The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5 of CRCA. Section 50(1) of CRCA provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for His Majesty’s Revenue and Customs.