Introductory text

INCOME TAX

Made 25th January 2006

Laid before the House of Commons 26th January 2006

Coming into force 6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraph 14 of Schedule 28 to the Finance Act 2004^f1, and now exercisable by them^f2 make the following Regulations:

Annotations

Footnotes

f1: 2004 c. 12.
f2: The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs (“the new Commissioners”) by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) provides that, so far as appropriate in consequence of section 5, references to the former Commissioners are to be read as references to the new Commissioners