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Statutory Instruments

2007 No. 881

income tax

The Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2007

Made

15th March 2007

Laid before Parliament

19th March 2007

Coming into force

9th April 2007

The Commissioners of Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 2(2) of Schedule 1AA of the Taxes Management Act 1970( 1 ) and now exercisable by them( 2 ):

Citation and commencement

1. These Regulations may be cited as the Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2007 and shall come into force on 9th April 2007.

Amendment of the Orders for the Delivery of Documents (Procedure) Regulations 2000

2. In the Orders for the Delivery of Documents (Procedure) Regulations 2000( 3 ) for regulation 3 substitute—

“ Approval of decision to apply for an order

3 Before the hearing of an application for an order, an officer of Her Majesty’s Revenue and Customs who is a member of the Senior Civil Service in the Criminal Investigation Directorate must approve in writing the decision to apply for that order. ” .

Paul Gray

Mike Eland

Two of the Commissioners for Her Majesty’s Revenue and Customs

15th March 2007

( 1 )

1970 c. 9 ; Schedule 1AA was inserted by Schedule 39 to the Finance Act 2000 (c. 17) .

( 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 in so far as it is appropriate in consequence of section 5 a reference in an enactment, 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.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2007 (2007/881)

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