Introductory text
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 the following Regulations in exercise of the powers conferred by sections 251(1)(a), (2), (4) and (5) of the Finance Act 2004f1, and now exercisable by themf2.
Annotations
Footnotes
- f1
- f2
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The functions of the Commissioners of 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 a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.