Signature
Mike Eland
Bernadette Kenny
Two of the Commissioners for Her Majesty’s Revenue and Customs
11th October 2010
The Lord Chancellor and the Scottish Ministers concur in the making of these Regulations as indicated in the preamble
Signed by the authority of the Lord Chancellor
Jonathan Djanogly
Parliamentary Under-Secretary of State
Ministry of Justice
11th October 2010
Fergus Ewing
A Member of the Scottish Executive
7th October 2010