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Statutory Instruments
INCOME TAX
Made
28th February 2006
Laid before the House of Commons
1st March 2006
Coming into force
6th April 2006
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 169(1B), (1C), (1D) and (1E) of, and paragraphs 2(4)(h) and (6A), 3(2B) and (2C), 6(1B) and (1C), 16(2A) and (2B), 17(3) and (4) and 20(1B) and (1C) of Schedule 28 to, the Finance Act 2004(1), and now exercisable by them(2), make the following Regulations:
2004 c. 12. Section 169(1A) – (1E), paragraph 2(4)(h) and (6A), 3(2B) and (2C), 6(1B) and (1C), 17(3) and (4) and 20 (1B) and (1C) of Schedule 28 inserted by section 101 of and paragraphs 11, 13 – 16, 36 and 64(1) of Schedule 10 to, the Finance Act 2005 (c. 7).
The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs (“the new Commissioners”) by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) provides that, so far as appropriate in consequence of section 5, references to the former Commissioners are to be read as references to the new Commissioners.
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