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The General Commissioners of Income Tax (Expenses) (Scotland) Regulations 2003
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Scottish Statutory Instruments
2003 No. 233
INCOME TAX
GENERAL COMMISSIONERS OF INCOME TAX
The General Commissioners of Income Tax (Expenses) (Scotland) Regulations 2003
Made
1st April 2003
Coming into force
2nd April 2003
The Scottish Ministers, in exercise of the powers conferred by section 2A(4) of the Taxes Management Act 1970(1), hereby make the following Regulations, a draft of which has, in accordance with section 2A(5) of that Act, been laid before and approved by resolution of the Scottish Parliament:
(1)
1970 c. 9; section 2A was inserted by section 102 of the Access to Justice Act 1999 (c. 22), and the functions of the Secretary of State were transferred to the Scottish Ministers by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 2003 (S.I. 2003/ 415), article 2 and the Schedule.
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