Statutory Instruments
2006 No. 570
INCOME TAX
The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006
Made
9th March 2006
Laid before the House of Commons
10th March 2006
Coming into force in accordance with regulation 1
(1)
(2)
(3)
The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005. See also section 50 of that Act in relation to the construction of references to the former Commissioners in other enactments.