# The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2018, Regulation 9: Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999


Throughout the regulations—
(a) subject to paragraph (b), for “the Board” substitute “Revenue and Customs”, and
(b) in regulations 5(2)(b), 11(1) and 11(2), and the second reference in regulation 10(2), for “the Board” substitute “the Commissioners for Her Majesty’s Revenue and Customs”.

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Source: https://www.legislation.gov.uk/uksi/2018/9/regulation/9 (the official version)
Page: https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.