Introductory text

Income Tax

Made 12th March 2015

Laid before the House of Commons 13th March 2015

Coming into force 6th April 2015

The Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 150(8), 169(4), (4A), (4B) and (8) and 251(4) of the Finance Act 2004^f1 (and, in the case of section 251(4), now exercisable by them) make the following Regulations^f2:

Annotations

Footnotes

f1: 2004 c.12 (“the Act”). Section 150(8) was amended by section 53 of the Finance Act 2013 (c.29). Section 169(4), (4A) and (4B) was substituted, and section 169(8) inserted, by section 53 of the Finance Act 2013; and section 169(4) was amended by paragraph 92 of Schedule 1 to the Taxation of Pensions Act 2014 (c.30) (“TPA”). Section 251(4) and (5) was amended by paragraph 93 of Schedule 1 to the TPA, by section 49 of the Finance Act 2010 (c.13) and by paragraph 47 of Schedule 10 to the Finance Act 2005 (c.7).
f2: The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c.11) (“CRCA”). Section 50(1) of CRCA provides that, in so far as is appropriate in consequence of section 5, a reference, howsoever expressed, to the Commissioners of Inland Revenue is to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.