# Income and Corporation Taxes Act 1988, Section 378: Supplementary regulations.

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) The Board may by regulations make provision—
(a) for the purposes of any provision of sections 369 to 376A which relates to any matter or thing to be specified by or done in accordance with regulations;
(b) for the application of those sections in relation to loan interest paid by personal representatives and trustees;
(c) with respect to the furnishing of information by borrowers or lenders, including, in the case of lenders, the inspection of books, documents and other records on behalf of the Board;
(d) for, and with respect to, appeals to the tribunal against the refusal of the Board to issue a notice under section 374(1)(b) or the issue of a notice under section 375(6) or (7); and
(e) generally for giving effect to sections 369 to 376A.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1988/1/section/378 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-378
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.