Introductory text

Income Tax

Made 12th March 2015

Laid before the House of Commons 12th March 2015

Coming into force 6th April 2015

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 274A of the Finance Act 2004^f1 and now exercisable by them^f2.

Annotations

Footnotes

f1: 2004 c. 12; section 274A was inserted by paragraph 50 of Schedule 10 to the Finance Act 2005 (c. 7).
f2: The functions of the Commissioners of Inland Revenue 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). 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.