Introductory text
United Kingdom
Recovery Of Taxes
Made 8th December 2011
Laid before the House of Commons 9th December 2011
Coming into force 1st January 2012
The Treasury make regulations 1 to 7 and 9 to 18 of these Regulations exercising their powers in paragraph 10 of Schedule 25 to the Finance Act 2011f1.
The Commissioners for Her Majesty’s Revenue and Customs make regulations 1(1) and 8 of these Regulations exercising the powers in paragraph 9 of that Schedulef2.
Annotations
Footnotes
- f1
- f2
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The Finance Act 2011, Schedule 25, paragraph 9 is available to “the relevant UK authority” which is defined by paragraphs 7(1)(a) and 16 of that Schedule – read together — as the Commissioners for Her Majesty’s Revenue and Customs.