PART I U.K. ADMINISTRATION

Modifications etc. (not altering text)

C1 Pt. 1 modified (10.7.2003) by Finance Act 2003 (c. 14), Sch. 17 para. 1

[F1 1 Responsibility for certain taxes U.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

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 etc. (not altering text)

C2 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)

C3 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)

C4 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)