# The General and Special Commissioners (Amendment of Enactments) Regulations 1994, Paragraph 3: Taxes Management Act 1970 c. 9


In section 44(5), after the words “Taxes Acts” there shall be inserted the words “or by regulations under section 46A of this Act”.

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Source: https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.