- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
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).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: