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) of the Finance Act 1993f1 and section 229 of the Finance Act 1994f2 and now vested in themf3, and having regard to the relevant changes in the rules or practice of Lloyd's, make the following Regulations:
Annotations
Footnotes
- f1
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1993 c. 34; section 182(1) was relevantly amended by section 45 of the Finance (No. 2) Act 2005 (c. 22).
- f2
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1994 c. 9; section 229 was relevantly amended by section 45 of the Finance (No. 2) Act 2005.
- f3
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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).