Introductory text

INCOME TAX

Made 20th July 2006

Laid before the House of Commons 21st July 2006

Coming into force 11th August 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 169 and 251(1)(a) and (b), (4)(a) and (b), (5) and (6) of, and paragraph 51(4) of Schedule 36 to the Finance Act 2004^f1, and now exercisable by them^f2, make the following Regulations:

Annotations

Footnotes

f1: 2004 c. 12. Section 251(6) is cited because of the meaning ascribed to “prescribed”.
f2: The functions of the Commissioners of Inland Revenue (“the former Commissioners”) 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) See also section 50 of that Act in relation to the construction of references to the former Commissioners in other enactments.