Introductory text

INCOME TAX

Made 28th February 2006

Laid before the House of Commons 1st March 2006

Coming into force 6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraph 22(6)(b) of Schedule 36 to the Finance Act 2004^f1, and now exercisable by them^f2, make the following Regulations:

Annotations

Footnotes

f1: 2004 c. 12. Paragraph 22(6)(b) of Schedule 36 was substituted by paragraph 55(4) of Schedule 10 to the Finance Act 2005 (c. 7) with effect from 6th April 2006.
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.