# The Gilt Strips (Consequential Amendments) Regulations 1997, Regulation 5: Savings


The provisions of regulations 3 and 4 do not apply—
(a) to any statutory provision relating to any tax under the care and management of the Commissioners of Inland Revenue; or
(b) where the context otherwise requires.

---
Source: https://www.legislation.gov.uk/uksi/1997/2646/regulation/5 (the official version)
Page: https://openlegislation.uk/gilt-strips-consequential-amendments-regulations-1997/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.