Introductory text

INCOME TAX

Made 6th June 2006

Laid before the House of Commons 6th June 2006

Coming into force 27th June 2006

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 2(4)(h), (4A) and (8) of Schedule 28 to the Finance Act 2004^f1 and now exercisable by them^f2.

Annotations

Footnotes

f1: 2004 c. 12. Sub-paragraphs (4)(h), (4A) and (8) were inserted by paragraph 11(1), (6), (7) and (9) of Schedule 10 to the Finance Act 2005 (c. 7). Sub-paragraph (4A) is cited because of the extension of the concept of reduction in sub-paragraph (4) to circumstances where a pension ceases to be payable either temporarily or permanently.
f2: The functions of the Commissioners of Inland Revenue, including those under which this instrument is made, were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that so far as is appropriate in consequence of section 5, references in other enactments to the former Commissioners (in whatever terms) are to be read as references to the new Commissioners.