Section 52 Power to make further provisionI1

(1)

Regulations may make further or different provision about—

(a)

the procedures for issuing preliminary notices and charging notices;

(b)

the payment of an amount of tax charged by a charging notice;

(c)

any other matters relating to or arising from the charging or payment of an amount of tax under this Chapter.

(2)

The regulations may amend or apply (with or without modifications) any enactment relating to the tax.

Annotations