Introductory text

Income Tax

Corporation Tax

Electronic Communications

Made 3rd February 2015

Laid before the House of Commons 5th February 2015

Coming into force in accordance with regulation 1(2) and (3)

These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 132 and 133(2) of the Finance Act 1999^f1, section 684 of the Income Tax (Earnings and Pensions) Act 2003^f2 and sections 62(3), (6) and (7) and 71 of the Finance Act 2004^f3 and now exercisable by them^f4.

Annotations

Footnotes

f1: 1999 c.16. Paragraph 48 of Schedule 7 to the Children and Families Act 2014 (c.6) provides that section 132 and 133 of the Finance Act 1999 shall have effect as if statutory shared parental pay were under the care and management of the Commissioners for Her Majesty’s Revenue and Customs. For these purposes “statutory shared parental pay” includes statutory pay under Northern Ireland legislation corresponding to the provisions of Part 12ZC of the Social Security Contributions and Benefits Act 1992 (c.4).
f2: 2003 c. 1. Section 684(1) was amended by paragraph 102(2) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11).
f3: 2004 c.12. Section 71 was amended by paragraph 570 of Schedule 1 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 Her 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 Her Majesty’s Revenue and Customs