# Finance Act 2000, Paragraph 5


The regulations may authorise the making of any such provision as is mentioned in paragraph 3 or 4 by means of a specific or general direction given by the Commissioners of Inland Revenue or the Commissioners of Customs and Excise.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/38/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-38/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.