Regulation 5 Amendments to the principal Regulations
In regulation 22(2)(c) for “47” there shall be substituted “46D ”f1.
Annotations
Footnotes
- f1
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Section 46D (together with sections 46B and 46C) was substituted for section 47 of the Taxes Management Act 1970 by paragraph 7 of Schedule 22 to the Finance Act 1996, and was amended by paragraph 26 of Schedule 19 to the Finance Act 1998.