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Regulation 9 Multiple intermediaries—generalI1

Northern Ireland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Regulations 10 and 11 apply where in any tax year the arrangements involve more than one intermediary.

(2)

Except as provided by regulations 10 and 11, the provisions of these Regulations apply separately in relation to each intermediary.

Annotations

Commencement

I1

Reg. 9 in force at 6.4.2000, see reg. 1(1)