Section 62C RegulationsF1
The Commissioners may make regulations with respect to the determination, collection and recovery of amounts described in sections 62A(2) and 62B(2).
Annotations
Textual amendments
- F1
Ss. 62A-62C and cross-heading inserted (with effect from 6.4.2026) by Finance Act 2026 (c. 11), ss. 220(2), 222(1)