The Employer-Financed Retirement Benefits Schemes (Provision of Information) Regulations 2005 No. 3453

Statutory Instruments

2005 No. 3453

TAXES

The Employer-Financed Retirement Benefits Schemes (Provision of Information) Regulations 2005

Made

14th December 2005

Laid before the House of Commons

15th December 2005

Coming into force

6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 251 (1) and (2) (e) and (f) of the Finance Act 2004(1), and now exercisable by them(2), make the following Regulations:

(1)

2004 c. 12.

(2)

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that insofar as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.