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Statutory Instruments
INCOME TAX
Made
11th March 2024
Laid before the House of Commons
13th March 2024
Coming into force
6th April 2024
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 684(1) and (2) and 688AB of the Income Tax (Earnings and Pensions) Act 2003(1).
2003 c. 1. (“ITEPA”) Section 684 was amended by paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) with the effect that the Commissioners for His Majesty's Revenue and Customs have the power to make the Regulations. Further relevant amendments were also made by paragraph 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), and by paragraph 2 of Schedule 58 to the Finance Act 2009 (c. 10). Section 688AB was inserted by section 17 of the Finance Act 2024 (c. 3.).
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