Introductory text

INCOME TAX

Made 9th March 2006

Laid before the House of Commons 10th March 2006

Coming into force 6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 177 of the Finance Act 2004^f1, and now exercisable by them^f2, make the following Regulations:

Annotations

Footnotes

f1: 2004 c. 12.
f2: The functions of the Commissioners of Inland Revenue (“the former Commissioners”), including those under which this instrument is made, were transferred to the Commissioners for Her Majesty’s Revenue and Customs (“the new Commissioners”) by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 12). Section 50 of that Act provides that a reference in any other enactment to the former Commissioners is to be construed as reference to the new Commissioners in so far as is appropriate in consequence of section 5.