xmlns:atom="http://www.w3.org/2005/Atom"
Statutory Instruments
INCOME TAX
Made
16th December 2005
Laid before Parliament
19th December 2005
Coming into force
9th January 2006
1988 c. 1; section 477A was inserted by paragraph 4 of Schedule 5 to the Finance Act 1990 c. 29
The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs (“the new Commissioners”) by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) provides that, so far as appropriate in consequence of section 5, references to the former Commissioners are to be read as references to the new Commissioners.