Introductory text

Income Tax

Made 6th May 2009

Laid before the House of Commons 8th May 2009

Coming into force in accordance with regulation 1

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 was renumbered as subsection (1) of section 164, and subsection (2) was inserted, by paragraph 1 of Schedule 29 to the Finance Act 2008 (c. 9). The section had previously been amended by paragraph 6 of Schedule 23 to the Finance Act 2006 (c. 25).
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 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.