OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 14th December 2005

Laid before the House of Commons 15th December 2005

Coming into force 6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraphs 19(3)(c) and 23(4)(b) of Schedule 36 to the Finance Act 2004f1, 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, including those under which this instrument is made, were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11).Section 50 of that Act provides that insofar 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.