Introductory text

Income Tax

Made 23rd November 2012

Laid before the House of Commons 27th November 2012

Coming into force 21st December 2012

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 14(2) and 14(3) of Schedule 28 to the Finance Act 2004^f1, and now exercisable by them, and section 282(A1) of the Finance Act 2004^f2.

Annotations

Footnotes

f1: 2004 c. 12; the powers in paragraphs 14(2) and 14(3) were conferred on the Board of Inland Revenue. Section 279(1) defines “the Board of Inland Revenue” for these purposes as meaning “the Commissioners of Inland Revenue”. These 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, in consequence, the reference to the Commissioners of Inland Revenue (however expressed) is to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
f2: Section 282(A1) was inserted by section 75(1) of the Finance Act 2009 (c. 10).