# Taxation (International and Other Provisions) Act 2010, Section 371II: Power to amend definitions


The HMRC Commissioners may by regulations amend this Chapter—
(a) so as to amend the definition of “qualifying resources” for the purposes of section 371IB, or
(b) so as to amend the definition of “qualifying loan relationship” or “ultimate debtor” for the purposes of this Chapter.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/371II (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371II
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.