# The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017, Regulation 10: Amendments of Schedule 43A to the Finance Act 2013


After paragraph 12 insert —
“HMRC officers
12A. 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.”

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Source: https://www.legislation.gov.uk/uksi/2017/1090/regulation/10 (the official version)
Page: https://openlegislation.uk/general-anti-abuse-rule-procedure-amendment-regulations-2017/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.