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Statutory Instruments
Income Tax
Made
11th March 2011
Laid before the House of Commons
11th March 2011
Coming into force
6th April 2011
2003 c.1. Paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11) amended section 684 so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations. Further relevant amendments were made to subsections (1) and (2) by paragraphs 2 and 3(2) of Schedule 58 to the Finance Act 2009 (c.10). Section 704(2) was amended by paragraphs 101 and 102(3)(k) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11).
1970 c.9. Section 59A was inserted by section 192 of the Finance Act 1994 (c. 9); subsection (10) was inserted by section 126(1) of the Finance Act 1996 (c.8). Section 59B was inserted by section 193 of the Finance Act 1994; subsection (8) was inserted by section 126(2) of the Finance Act 1996. Sections 59A(10) and 59B(8) were amended by paragraphs 130(b) and 131(4) respectively of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 and section 145(7)(b) of the Finance Act 2003 (c.14).
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