[F11Responsibility for certain taxesU.K.
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—
(a)income tax,
(b)corporation tax, and
(c)capital gains tax.]
Textual Amendments
F1S. 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 etc. (not altering text)
C1S. 1 applied (E.W.) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 4(1)
C2S. 1 applied (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 4(1)