Introductory text

REVENUE AND CUSTOMS, ENGLAND AND WALES

Made 1st December 2005

Laid before Parliament 2nd December 2005

Coming into force 28th December 2005

The Treasury, in exercise of the powers conferred on them by sections 28(1) and (2), and 29(3) of the Commissioners for Revenue and Customs Act 2005^f1, make the following Regulations: