Introductory text

Income Tax

Made 21st July 2014

Laid before the House of Commons 22nd July 2014

Coming into force 1st September 2014

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations, in exercise of the powers conferred by section 255 of the Finance Act 2004^f1 and now exercisable by them^f2.

Annotations

Footnotes

f1: 2004 c. 12. Section 255 was relevantly amended by paragraph 17 of Schedule 7 to the Finance Act 2014 (c. 26).
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). 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.