Introductory text

Income Tax

Made 27th February 2012

Laid before the House of Commons 28th February 2012

Coming into force 6th April 2012

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 164(1)(f) and (2) of the Finance Act 2004^f1, and now exercisable by them^f2:

Annotations

Footnotes

f1: 2004 c.12; section 164(1) was numbered as such by section 92 and paragraph 1(1), (2)(a) of Schedule 29 to the Finance Act 2008 (c.9), and previously amended by section 161(1), (2) of and paragraphs 1, 6(a) and (b) of Schedule 23 to the Finance Act 2006 (c.25). Section 164(2) was inserted by section 92 and paragraph 1(1), (2)(b) of Schedule 29 to the Finance Act 2008 (c.9) and amended by section 75(2)(a) of the Finance Act 2009 (c.10).
f2: 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.