Paragraph 2 F1
(1)
In section 20BA(1) an “authorised officer of the Board” means an officer of the Board authorised by the Board for the purposes of that section.
(2)
The Board may make provision by regulations as to—
(a)
the procedures for approving in any particular case the decision to apply for an order under that section, and
(b)
the descriptions of officer by whom such approval may be given.
Annotations
Textual amendments
- F1
Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39
Notes on Schedule 1AA
Modifications
- C1
Sch. 1AA applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2
- C2
Sch. 1AA applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4