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Explanatory note

Original text. Later amendments are not shown.

These Regulations supplement the administrative provisions laid down by Part IV of the Finance Act 1968 for the Special Charge.

Regulations 3, 4 and 5 provide a supplementary procedure for appeals and repayments in cases where trusts are concerned.

Under Regulations 6, 7 and 8 certain existing provisions in the Income Tax Acts will apply for the collection of interest on the Special Charge, and for obtaining information in the case of close companies.