Introductory text

income tax

Made 15th March 2007

Laid before Parliament 19th March 2007

Coming into force 9th April 2007

The Commissioners of Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 2(2) of Schedule 1AA of the Taxes Management Act 1970^f1 and now exercisable by them^f2:

Annotations

Footnotes

f1: 1970 c. 9; Schedule 1AA was inserted by Schedule 39 to the Finance Act 2000 (c. 17).
f2: The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that in so far as it is appropriate in consequence of section 5 a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.