# Finance Act 2013, Paragraph 3


(1) The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision specifying how any notice required to be given to an officer of Revenue and Customs under paragraph 1 is to be given.
(2) In sub-paragraph (1) the reference to paragraph 1 is to that paragraph as amended from time to time by regulations under paragraph 2.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/22/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-22/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.