Paragraph 24 F1
The Commissioners for Her Majesty’s Revenue and Customs may by regulations amend paragraph 23 so as to—
(a)
add, remove or amend an entry in a list of information, and
(b)
make incidental provision.
Annotations
Textual amendments
- F1
Sch. 12 paras. 21-30 and cross-headings inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 2 para. 1