Paragraph 12A F1F2
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. 43A inserted (15.9.2016 with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(2)
- F2
Sch. 43A para. 12A and cross-heading inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 10