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Regulation 8 Tax representatives

Original text. Later amendments are not shown.

In regulation 14(4) of the Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001—

(a)

in sub-paragraph (a) after “specify”, insert “(for such residence, see paragraph 156 of the Act)”, and

(b)

after sub-paragraph (b), insert—

  • “In regulations 17(4)(a), 18(1)(e) and 19(5), “eligible” only refers to a person’s being so resident in the United Kingdom.”.