Introductory text

INCOME TAX

Made 1st February 2006

Laid before the House of Commons 2nd February 2006

Coming into force 6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraph 4(c) of Schedule 33 to the Finance Act 2004^f1, and now exercisable by them^f2, make the following Regulations:

Annotations

Footnotes

f1: 2004 c. 12.
f2: Paragraph 4(c) of Schedule 33 was amended by paragraph 46 of Schedule 10 to the Finance Act 2005 (c. 7). 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.