2008 No. 2681
Income Tax
The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2008
Made 9th October 2008
Laid before the House of Commons 9th October 2008
Coming into force 30th October 2008

The Commissioners for Her Majesty’s Revenue and Customs, make the following Regulations in exercise of the powers conferred by section 806H of the Income and Corporation Taxes Act 1988
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 in so far 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.
1988 (c. 1). Section 806H was inserted by paragraph 21(1) of Schedule 30 to the Finance Act 2000 (c. 17).