Point in time view as at 08/02/2023.
Finance Act 2003, Section 205 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Any power to make subordinate legislation for or in connection with the making of payments conferred in relation to a taxation [F1(or duty)] matter on—
(a)[F2the Commissioners for Her Majesty's Revenue and Customs], or
(b)the Treasury,
includes power to make any such provision in relation to the making of those payments as could be made in exercise of the power conferred by section 204.
(2)Provision as to means of payment made in exercise of the powers conferred by section 204 or subsection (1) above has effect notwithstanding so much of any enactment or subordinate legislation as would otherwise allow payment to be made by any other means.
(3)Expressions used in this section and section 204 have the same meaning in this section as in that section.
(4)Nothing in this section shall be read as restricting the generality of the power conferred by section 204.
Textual Amendments
F1Words in s. 205(1) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 94(8)(a)
F2Words in s. 205(1) substituted (19.7.2007) by Finance Act 2007 (c. 11), s. 94(8)(b)
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