# The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017, Regulation 5: Amendments of Schedule 43A to the Finance Act 2013


In paragraph 3 (requirements relating to pooling notice or notice of binding), in sub-paragraph (1) —
(a) after “The decision” insert “of a designated HMRC officer”;
(b) or “HMRC” substitute “the officer”.

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Source: https://www.legislation.gov.uk/uksi/2017/1090/regulation/5 (the official version)
Page: https://openlegislation.uk/general-anti-abuse-rule-procedure-amendment-regulations-2017/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.