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Statutory Instruments
INCOME TAX
Made
1st February 2006
Laid before the House of Commons
2nd February 2006
Coming into force
6th April 2006
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred upon them by paragraphs 3(2), (5) and (6), 4(2) and (4), 7, 12 and 19 of Schedule 34 to the Finance Act 2004(1), make the following Regulations:
2004 c. 12. The functions of the Commissioners of Inland Revenue, including those under which this instrument is made, were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11).
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