Introductory text

United Kingdom

INCOME TAX

Made 9th March 2006

Laid before the House of Commons 10th March 2006

Coming into force 6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 220(5), 221(6), 224(9), 251(1)(a) and (b), (4)(a) and (b), (5) and (6) and 256 of, and paragraphs 7(1)(b), 12(1) and 18(6) of Schedule 36 to, the Finance Act 2004^f1, and now vested in them^f2.C1 C2

Annotations

Modifications

C1: Regulations excluded (1.5.2010) by The Financial Assistance Scheme (Tax) Regulations 2010 (S.I. 2010/1187), regs. 1(1), 11(1) (with reg. 12(2))
C2: Regulations modified (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 124, 128 (as amended by S.I. 2024/356, regs. 1, 4)

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.