Introductory text

Income Tax

Made 19th July 2013

Laid before the House of Commons 22nd July 2013

Coming into force 12th August 2013

The Commissioners for Her Majesty’s Revenue and Customs make the following regulations in exercise of the powers conferred by sections 164(1)(f) and (2)^f1, and now exercisable by them^f2, and 282(A1) of the Finance Act 2004^f3.

Annotations

Footnotes

f1: Section 164(1) was numbered as such and section 164(2) was inserted by paragraph 1(2) of Schedule 29 to the Finance Act 2008 (c. 9); there are other amendments to sections 164(1) and (2) but none is relevant.
f2: The powers in sections 164(1)(f) and (2) were conferred on the Board of Inland Revenue. Section 279(1) defines “the Board of Inland Revenue” for these purposes as meaning “the Commissioners of Inland Revenue”. These 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 consequence, a reference to the Commissioners of Inland Revenue (however expressed) is to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
f3: 2004 c. 12; section 282(A1) was inserted by section 75(1) of the Finance Act 2009 (c. 10).