Introductory text

Income Tax

Made 22nd July 2008

Laid before the House of Commons 22nd July 2008

Coming into force 1st November 2008

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 3(2B), (2C) and (2CA) and 17(3), (4) and (4A) of Schedule 28 to the Finance Act 2004^f1 and now exercisable by them^f2.

Annotations

Footnotes

f1: 2004 c. 12. Paragraphs 3(2B) and (2C) and 17(3) and (4) of Schedule 28 were inserted by paragraphs 13 and 15 of Schedule 10 to the Finance Act 2005 (c. 7). Paragraphs 3(2CA) and 17(4A) were inserted by paragraph 2 of Schedule 29 to the Finance Act 2008 (c. 9).
f2: 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(1) of that Act provides that a reference to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.