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Statutory Instruments
income tax
Made
14th December 2007
Laid before the House of Commons
17th December 2007
Coming into force
7th January 2008
2004 c. 12. Paragraph 1(6) of Schedule 29 was inserted by paragraph 34(3) of Schedule 10 to the Finance Act 2005 (c. 7) and amended by paragraph 11(3) of Schedule 20 to the Finance Act 2007 (c. 11). Paragraph 24(3) of Schedule 20 deems those amendments always to have had effect.
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that in so far as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
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