Introductory text

INCOME TAX

CORPORATION TAX

Made 23rd January 2006

Laid before the House of Commons 24th January 2006

Coming into force 14th February 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 182(1)(b) of the Finance Act 1993^f1 and now vested in them^f2, and having regard to the relevant changes in the rules or practice of Lloyd's, make the following Regulations:

Annotations

Footnotes

f1: 1993 c. 34.
f2: The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11).