# The Special Charge Regulations 1968, Note: Explanatory note


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.

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Source: https://www.legislation.gov.uk/uksi/1968/1380/note (the official version)
Page: https://openlegislation.uk/special-charge-regulations-1968/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.