Introductory text

Income Tax

Made 28th May 2009

Laid before the House of Commons 28th May 2009

Coming into force 1st July 2009

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 2(4)(h) and (8) of Schedule 28 to the Finance Act 2004^f1, and now vested in them^f2.

Annotations

Footnotes

f1: 2004 c. 12. Sub-paragraphs (4)(h) and (8) of paragraph 2 were inserted by paragraph 11(6) and (9) respectively of Schedule 10 to the Finance Act 2005 (c. 7) and sub-paragraph (8) was amended by paragraph 20(4) of Schedule 23 to the Finance Act 2006 (c. 25).
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(1) of that Act provides that a reference to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.