Introductory text

Income Tax

Made 26th March 2008

Laid before the House of Commons 27th March 2008

Coming into force 6th April 2009

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 59A(1) of the Taxes Management Act 1970^f1 and now vested in them^f2.

Annotations

Footnotes

f1: 1970 c. 9. Section 59A was inserted by section 192 of the Finance Act 1994 (c. 9) and relevantly amended by section 103(7) of the Finance Act 1995(c. 4), paragraph 130(a) of Part 2 of Schedule 6 to the Income Tax (Earnings and Pensions ) Act 2003 (c. 1) and paragraph 376 of Part 2 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5).
f2: The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Revenue and Customs (“the new Commissioners”) by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that, insofar as is appropriate in consequence of section 5, a reference to the former Commissioners is to be read as a reference to the new Commissioners.