Section 86

Persons Functions
The Commissioners of Inland Revenue or their officers. Functions under–
(a) the Income and Corporation Taxes Act 1988 (c. 1),
(b) the Taxation of Chargeable Gains Act 1992 (c. 12),
(c) Part 3 of the Pension Schemes Act 1993,
(d) Part 3 of the Pension Schemes (Northern Ireland) Act 1993,
(e) the Income Tax (Earnings and Pensions) Act 2003 (c. 1)
(f) the Income Tax (Trading and Other Income) Act 2005 (so far as relating to functions previously exercised under the Income and Corporation Taxes Act 1988)
(g) Part 4 of the Finance Act 2004 (c. 12) or –
(h) the Income Tax Act 2007 (so far as relating to functions previously exercised under the Income and Corporation Taxes Act 1988).
The Commissioners of Customs and Excise. Functions under any enactment.
The First-tier Tribunal Functions relating to decisions of the Regulator
The Upper Tribunal Functions relating to decisions of the Regulator

Commencement Date

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