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Statutory Instruments
Income Tax
Made
12th March 2014
Laid before the House of Commons
13th March 2014
Coming into force in accordance with regulation 1(2) and (3)
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 113(1) of the Taxes Management Act 1970(1), section 133 of the Finance Act 1999(2), section 136 of the Finance Act 2002(3), section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003(4) and section 73 of the Finance Act 2004(5), now exercisable by them(6), and by paragraph 6(8A)(a) and (8B) of Schedule 56 to the Finance Act 2009(7).
2003 c. 1. Section 684 has been relevantly amended by section 145 of the Finance Act 2003 (c. 14), paragraphs 102(2) and 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (“CRCA”), section 94(3) of the Finance Act 2006 (c. 25), paragraphs 2 to 7 of Schedule 58 to the Finance Act 2009 (c. 10) and by section 225 of the Finance Act 2012 (c. 14).
The powers of the Board of Inland Revenue under section 684 of the Income Tax (Earnings and Pensions) Act 2003 were transferred to the Commissioners for Revenue and Customs by paragraph 102(2) of Schedule 4 to CRCA. The functions of the Board of Inland Revenue under section 113(1) of the Taxes Management Act 1970, section 133 of the Finance Act 1999 and sections 135 and 136 of the Finance Act 2002 were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of CRCA. Section 50(1) of that Act provides that, in so far as appropriate, in consequence of section 5 a reference in an enactment, instrument or other document to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
2009 c. 10. Sub-paragraphs (8A) and (8B) were inserted into paragraph 6 of Schedule 56 to the Finance Act 2009 by paragraph 12(6) of Schedule 50 to the Finance Act 2013 (c. 1).
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