xmlns:atom="http://www.w3.org/2005/Atom"
Statutory Instruments
INCOME TAX
Made
14th December 2005
Laid before the House of Commons
15th December 2005
Coming into force
6th April 2006
The functions of the Commissioners of Inland Revenue (“the former Commissioners”), including those under which this instrument is made, were transferred to the Commissioners for Her Majesty’s Revenue and Customs (“the new Commissioners”) by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that, in so far as is appropriate a reference in an enactment to the former Commissioners is to be read as a reference to the new Commissioners.