Introductory text

Income Tax

Made 4th June 2014

Laid before the House of Commons 6th June 2014

Coming into force 1st July 2014

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 169(1B) of the Finance Act 2004^f1 and now exercisable by them^f2, and section 282(A1)^f3 of that Act.

Annotations

Footnotes

f1: 2004 c. 12; section 169(1B) was inserted by paragraph 36 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(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) 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.
f3: Section 282(A1) was inserted by section 75(1) of the Finance Act 2009 (c. 10).