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Regulation 6 Part 5 of the Taxes Management Act

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

In section 46A of the Act (regulations about jurisdiction)—

(a)

in subsection (1) for the words “or other proceedings under the Taxes Acts”, in each place where they occur, substitute “against an employer penalty (as defined in section 63(11) of the Tax Credits Act 2002)”; and

(b)

omit subsection (1A).