xmlns:atom="http://www.w3.org/2005/Atom"
Statutory Instruments
Income Tax
Made
23rd November 2012
Laid before the House of Commons
27th November 2012
Coming into force
21st December 2012
2004 c. 12; the powers in paragraphs 14(2) and 14(3) were conferred on the Board of Inland Revenue. Section 279(1) defines “the Board of Inland Revenue” for these purposes as meaning “the Commissioners of Inland Revenue”. These functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, in consequence, the reference to the Commissioners of Inland Revenue (however expressed) is to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
Section 282(A1) was inserted by section 75(1) of the Finance Act 2009 (c. 10).