Section 1 Responsibility for certain taxesF1C1C2C3
United Kingdom
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—
income tax,
corporation tax, and
capital gains tax.
Annotations
Textual amendments
- F1
S. 1 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 12; S.I. 2005/1126, art. 2(2)(h)
Modifications
- C1
S. 1 applied (E.W.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/944), regs. 1(1), 10(1)
- C2
S. 1 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 7(1)
- C3
S. 1 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 22(1)
Notes on Part I
Modifications
- C1
Pt. 1 modified (10.7.2003) by Finance Act 2003 (c. 14), Sch. 17 para. 1