Regulation 4 Amendment of the principal Regulations
In regulation 2 (interpretation)—
(a)
for the definition of “notice” substitute—
““notice” means notice given either in writing or in such form and by such means of electronic communications as may be approved by directions given by the Board, and “notify” and “notification” shall be construed accordingly;”;
(b)
omit the definitions of “section 552A” and “section 552B”f1;
(c)
at the end of the definition of “the Taxes Act” for “1988.” substitute—
“1988, and a reference to a numbered section, without more, is a reference to the section of the Taxes Act bearing that number.”.
Annotations
Footnotes
- f1
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Section 552A and 552B were inserted by section 87 of the Finance Act 1998 (c. 36).