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Regulation 6 Amendment of the Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017

Original text. Later amendments are not shown.

In regulation 11—

(a)

in the heading, omit “notifiable”;

(b)

in paragraph (1)(e)(ii), omit “notifiable” in both places;

(c)

in paragraph (1)(e)(iii), omit “notifiable” in both places;

(d)

in paragraph (2), after “paragraph 23(1)” insert “, 23A(1)”.