The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 79(4), 90(2), (3) and (6) and 113(2) of, and paragraph 1 of Schedule 10, paragraph 2 of Schedule 11, and paragraphs 33(2), 36, 37(1) and (2), 41 and 42 of Schedule 13 to, the Finance Act 2003(1), and the Treasury, in exercise of the powers conferred upon them by paragraph 2(6) of Schedule 12 to that Act, make the following Regulations: