Introductory text
INCOME TAX
Made 9th March 2006
Laid before the House of Commons 10th March 2006
Coming into force 6th April 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 164(f) of the Finance Act 2004f1, and now exercisable by themf2
Annotations
Footnotes
- f1
- f2
-
The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005. See also section 50 of that Act in relation to the construction of references to the former Commissioners in other enactments