Introductory textF1
United Kingdom
Income Tax
Made 20th July 2011
Laid before the House of Commons 21st July 2011
Coming into force 11th August 2011
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred on them by paragraph 14(2) and (15) of Schedule 18 to the Finance Act 2011f1 and section 251(1) of the Finance Act 2004f2 and now exercisable by themf3.C1
Annotations
Textual amendments
- F1
Words in Regulation Title substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 96(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
Modifications
- C1
Regulations continued (17.7.2013) by Finance Act 2013 (c. 29), s. 47(5)
Footnotes
- f1
- f2
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2004 c. 12. Subsection (2) of section 251 sets out the matters referred to in subsection (1)(a) of that section and subsection (6) defines ‘prescribed’ for the purposes of section 251 as meaning prescribed by regulations.
- f3
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The functions of the Commissioners for Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that insofar as it is appropriate in consequence of section 5, a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be treated as a reference to the Commissioners for Her Majesty’s Revenue and Customs.