Statutory Instruments
Income Tax
Made
28th March 2014
Coming into force
6th April 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred upon them by section 343(3) and (4) of the Income Tax (Earnings and Pensions) Act 2003(1).
2003 c.1: subsections (3) and (4) of section 343 were amended by paragraphs 102(2) and 102(3)(e) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11).