Introductory text

Income Tax

Made 12th March 2008

Laid before the House of Commons 13th March 2008

Coming into force 6th April 2008

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 251(1)(a) and (b), (4)(a) and (b) and (5) of the Finance Act 2004^f1, and now vested in them^f2:

Annotations

Footnotes

f1: 2004 c. 12. Section 251(6) defines “prescribed”, which is used in several places in the preceding subsections, as meaning prescribed by regulations.
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 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.