Introductory text

Taxes

Made 8th March 2012

Laid before the House of Commons 9th March 2012

Coming into force

for the purpose of regulation 3 31st March 2012

for the purpose of regulation 2 1st April 2012

The Treasury make regulation 1(1) and (2) and 2 of these Regulations exercising their power in section 18B of the Taxes Management Act 1970^f1.

The Commissioners for Her Majesty’s Revenue and Customs make regulations 1(1) and (3) and 3 of these Regulations exercising their powers in section 17(5) and (6) of that Act^f2.

Annotations

Footnotes

f1: 1970. c. 9; section 18B was inserted by paragraph 103 of Schedule 7 to the Taxation (International and Other Provisions) Act 2010 (c. 8).
f2: Section 17(5) and (6) were inserted by section 92 of the Finance Act 1990 (c. 29) and amended by section 145 of the Finance Act 2000 (c. 17). Section 17 is repealed from 1st April 2012 by paragraph 51 of Schedule 23 to the Finance Act 2011 (c. 11).