Regulation 2 Amendment of principal Regulations
The Savings Contracts Regulations 1969f1 shall be amended as follows:
(a)
regulation 20 is hereby revoked;
(b)
in regulation 26(2) there shall be inserted at the end the words “nor shall it prevent the authority from complying with a notice served on them under section 20(4)(b) of the Taxes Management Act 1970f2 (persons who may be required to produce documents relating to liability of taxpayer arising from business)”.
Annotations
Footnotes
- f1
-
S.I. 1969/1342, to which there are amendments not relevant to these Regulations.
- f2
-
1970 c. 9; section 20 was substituted by section 57 of and Schedule 6 to the Finance Act 1976 (c. 40) and amended by section 126 of the Finance Act 1988 (c. 39).