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The Finance Act 1995, Section 55 (Appointed Date) Order 2013
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Statutory Instruments
2013 No. 759 (C. 35)
Income Tax
The Finance Act 1995, Section 55 (Appointed Date) Order 2013
Made
27th March 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by section 55(9) of the Finance Act 1995(1) and now vested in them.
(1)
1995 c.4; section 55 has been amended by section 162(1) of the Finance Act 1996 (c.8). The functions of the Board of the 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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