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Regulation 6 Inspection of means of dealing with risks

Original text. Later amendments are not shown.

The matters to which regulations 3(2), 4(2) and 5(2) apply are—

(a)

any method devised by or for Her Majesty’s Revenue and Customs for identifying and dealing with a risk;

(b)

any measures devised by or for Her Majesty’s Revenue and Customs for assuring that an officer or the Commissioners are properly applying that method, and

(c)

the operation of any such method or measures by an officer or the Commissioners.