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7th December 2009
Laid before the House of Commons
7th December 2009
Coming into force
1st January 2010
Formerly the Commissioners of Inland Revenue, but section 135(1) of the Finance Act 2002 (c. 23) was amended in this respect by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 95(1)(a) and S.I. 2005/1126 (C. 51). Section 204(1) of the Finance Act 2003 (c. 14) was substituted in this and other respects by the Finance Act 2007 (c. 11), section 94(2). See also footnote (d) on this page about section 95 of the Finance Act 2007 (c. 11).
2002 c. 23; section 135 was amended by the Commissioners for Revenue and Customs Act 2005, Schedule 4, paragraph 95(1) and Schedule 2, paragraph 12(1) and S.I. 2005/1126 (C. 51), and by the Finance Act 2007 (c. 11), section 93.
2007 c. 11; “the Commissioners” in section 95(1) are those for Her Majesty’s Revenue and Customs, as so provided by section 95(5)(a).
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