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Statutory Instruments
Income Tax
Made
8th May 2013
Laid before the House of Commons
9th May 2013
Coming into force
31st May 2013
2004 c. 12. Section 254 was amended by paragraph 18 of Schedule 17 to the Finance Act 2011 (c. 11). Paragraph 2(4)(h) and (8) of Schedule 28 were inserted by paragraph 11(6) and (9) of Schedule 10 to the Finance Act 2005 (c. 7).
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, in so far as is appropriate in consequence of section 5, a reference in an enactment to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
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