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Paragraph 50 Taxes Management Act 1970

Original text. Later amendments are not shown.

(1)

Section 115 (delivery and service of documents) is amended as follows.

(2)

In subsection (2) for “by the Board, by any officer of the Board, or by or on behalf of any body of Commissioners,” substitute “by HMRC”.

(3)

Omit subsections (4) and (5).