Section 1108 Alternative means of compliance with sections 1104 and 1105

(1)

The Commissioners for Her Majesty's Revenue and Customs may by regulations provide that a person may comply with section 1104(2) or (3) or section 1105(2) or (3) either—

(a)

by acting in accordance with the subsection concerned, or

(b)

by acting in accordance with rules contained in the regulations.

(2)

Regulations under subsection (1) may make different provision for different circumstances.

Notes on Part 23

Modifications

C1: Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)