Commissioners for Revenue and Customs Act 2005 (c. 11)

SCHEDULES

SCHEDULE 4 U.K. Consequential Amendments, &c.

Taxes Management Act 1970 (c. 9) U.K.

12 U.K. For section 1 (taxes for which Inland Revenue responsible) substitute—

“1 Responsibility for certain taxes

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—

(a) income tax,

(b) corporation tax, and

(c) capital gains tax.”

Commencement Information

I1 Sch. 4 para. 12 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)