Introductory text
Income Tax
Made 8th March 2010
Laid before the House of Commons 10th March 2010
Coming into force 1st April 2010
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 220(5), 221(6), 224(9) and 256 of, and paragraphs 7(1)(b), 11A(1)(c), 12(1), 15A(1)(b) and 18(6) of Schedule 36 to the Finance Act 2004f1, and now exercisable by themf2, make the following Regulations:
Annotations
Footnotes
- f1
-
2004 c.12. Paragraphs 11A and 15A of Schedule 36 were inserted by paragraphs 38 and 41 of Schedule 23 to the Finance Act 2006 (c.25). The references in subsection (1)(d) and (e) of section 256 to those paragraphs were inserted by paragraph 42 of that Schedule.
- 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(1) 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.