Introductory text
Income Tax
Made 9th February 2011
Laid before the House of Commons 10th February 2011
Coming into force 6th April 2011
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 254(4)(b) and (6) of the Finance Act 2004f1 and now exercisable by them.
Annotations
Footnotes
- f1
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2004 c. 12. 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, in so far as it is appropriate in consequence of section 5, a reference, 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.