Paragraph 5 Taxes Management Act 1970 c. 9
In section 46(2)f1, after the words “Taxes Acts” where they first occur there shall be inserted the words “or in regulations under section 56B of this Act”.
Annotations
Footnotes
- f1
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Section 46(2) was amended (prospectively) by paragraph 16 of Schedule 19 to the Finance Act 1994.