Introductory text
Income Tax
Made 3rd March 2010
Laid before the House of Commons 4th March 2010
Coming into force 6th April 2010
The Commissioners of Her Majesty’s Revenue and Customs make these Regulations, in exercise of the powers conferred upon them by section 251(1)(a) 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(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 in an enactment, however expressed, to the Commissioners of Inland Revenue is to be treated as a reference to the Commissioners for Her Majesty’s Revenue and Customs.