OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 1st February 2006

Laid before the House of Commons 2nd February 2006

Coming into force 6th April 2006

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

Annotations

Footnotes

f1

2004 c. 12. 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 a reference to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.