Regulation 24 Procedure in regulation 54A cases: code treated as issued by HMRCI1 United Kingdom In regulation 54B(2), omit “Form P46(Pen)) procedure,”. Annotations Commencement I1 Reg. 24 in force at 6.4.2012, see reg. 1(1) ← Regulation 23 Regulation 24 Regulation 25 →