OpenLegislation

Introductory text

Original text. Later amendments are not shown.

Income Tax

Corporation Tax

Electronic Communications

Made 3rd March 2025

Laid before the House of Commons 12th March 2025

Coming into force 6th April 2025

These Regulations are made by the Commissioners for His Majesty’s Revenue and Customs in exercise of the powers conferred by sections 132 and 133(1) of the Finance Act 1999f1, section 684 of the Income Tax (Earnings and Pensions) Act 2003f2 and sections 62(3)(b), (6) and (7) and 71 of the Finance Act 2004f3 and now exercisable by themf4.

Annotations

Footnotes

f1

1999 c. 16. Section 132 of the Finance Act 1999 was amended by section 156 of the Communications Act 2003 (c. 21). Part 3, paragraph 34(1) of the Schedule to the Neonatal Care (Pay and Leave) Act 2023 (c. 20) provides that sections 132 and 133 of the Finance Act 1999 have effect as if statutory neonatal care pay were a matter which is under the care and management of the Commissioners for Revenue and Customs. Paragraph 34(2) provides that “statutory neonatal care pay” includes statutory pay under Northern Ireland legislation corresponding to the provisions of part 12ZE of the Social Security Contributions Act 1992 (c. 4.).

f2

2003 c. 1. Section 684(1) was relevantly amended by section 50(6) of, and paragraphs 101 and 102(2) of Schedule 4 to, the Commissioners for Revenue and Customs Act 2005 (c. 11). It was further amended by section 110 of, and paragraphs 1 and 2 of Schedule 58 to, the Finance Act 2009 (c. 10).

f3

2004 c. 12. Section 71 was amended by section 1322 of, and paragraph 570 of Schedule 1 to, and section 1326 of, and Part 1 of Schedule 3 to, the Corporation Tax Act 2009 (c. 4).

f4

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for His 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 Revenue and Customs.