Introductory text
INCOME TAX
Made 14th December 2005
Laid before the House of Commons 15th December 2005
Coming into force 6th April 2006
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred upon them by sections 254(4)(b), (6) and (7) and 255 of the Finance Act 2004f1 make the following Regulations:
Annotations
Footnotes
- f1
-
2004 c. 12. The functions of the Commissioners of Inland Revenue, including those under which this instrument is made, were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11).