Introductory text

Income Tax

Made 10th March 2015

Laid before the House of Commons 11th 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 paragraphs 3(2B) and (2C), 6(1B) and (1C), 17(3) and (4) and 20(1B) and (1C) of Schedule 28 to the Finance Act 2004^f1 and now exercisable by them^f2 and paragraphs 27C(2) and (3) and 27H(2) and (3) of that Schedule^f3.

Annotations

Footnotes

f1: 2004 c. 12. Paragraphs 3(2B) and (2C), 6(1B) and (1C), 17(3) and (4) and 20(1B) and (1C) of Schedule 28 were inserted by paragraphs 13(3), 14(4), 15(3) and 16(4) of Schedule 10 to the Finance Act 2005 (c. 7). Paragraphs 3(2C), 6(1C), 17(4) and 20(1C) were amended by paragraphs 44(1), 46(1), 49(1) and 51(1) of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30).
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 insofar as it is appropriate in consequence of section 5, a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be treated as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
f3: Paragraphs 27C(2) and (3) and 27H(2) and (3) were inserted by paragraph 3 of Schedule 2 to the Taxation of Pensions Act 2014.