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Statutory Instruments
Income Tax
Made
at 9.30 a.m. on 3rd November 2020
Laid before the House of Commons
at 1.00 p.m. on 3rd November 2020
Coming into force
5th November 2020
2003 c. 1. Section 393B was inserted, by way of substitution for section 393 as originally enacted, by section 249(3) of the Finance Act 2004 (c. 12). Subsection (4A) was inserted by paragraph 21 of Schedule 20 to the Finance Act 2007 (c. 11).
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).
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