Paragraph 14 F1
Anything that may or must be done by a given designated HMRC officer under this Schedule may be done instead by any other designated HMRC officer.
Annotations
Textual amendments
- F1
Sch. 43 para. 14 and cross-heading inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 10(6)