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Paragraph 17 Taxes Management Act 1970 c. 9

Original text. Later amendments are not shown.

In section 118(1)—

(a)

after the definition of “company” there shall be inserted the following definition—

  • ““the General Commissioners Regulations” means the General Commissioners (Jurisdiction and Procedure) Regulations 1994,”

(b)

after the definition of “return” there shall be inserted the following definition—

  • ““the Special Commissioners Regulations” means the Special Commissioners (Jurisdiction and Procedure) Regulations 1994,”.