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Paragraph 10 Income Tax (Interest Relief) Regulations 1982

Original text. Later amendments are not shown.

(1)

Regulation 14 (lender’s claims: supplementary provisions) is amended as follows.

(2)

In paragraph (3) for “shall lie to the Special Commissioners from” substitute “may be made against”.

(3)

In paragraph (5) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.