Introductory text

INCOME TAX

Made 25th January 2006

Laid before the House of Commons 26th January 2006

Coming into force 6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 220(5), 221(6), 224(9), 251(1) and (6) and 256 of, and paragraphs 7(1)(b), 12(1) and 18(6) of Schedule 36 to, the Finance Act 2004^f1 and section 113(1) of the Taxes Management Act 1970^f2, and now exercisable by them^f3, make the following Regulations:

Annotations

Footnotes

f1: 2004 c. 12. Section 251(6) of the Finance Act 2004 is recited for the meaning given to the word “prescribed”.
f2: 1970 c. 9.
f3: 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.