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 by section 250(6) of the Finance Act 2004^f1, and now exercisable by them^f2, make the following Regulations:

Annotations

Footnotes

f1: 2004 c. 12.
f2: The functions of the Commissioners of Inland Revenue (“the former Commissioners”), including those under which this instrument is made, were transferred to the Commissioners for Her Majesty’s Revenue and Customs (“the new Commissioners”) by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that, in so far as is appropriate a reference in an enactment to the former Commissioners is to be read as a reference to the new Commissioners.