{
  "url": "https://openlegislation.uk/taxes-management-act-1970/schedule-1AA/paragraph-2",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/schedule-1AA/paragraph-2.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "schedule/1AA/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(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.\n(2) The Board may make provision by regulations as to—\n(a) the procedures for approving in any particular case the decision to apply for an order under that section, and\n(b) the descriptions of officer by whom such approval may be given.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/schedule/1AA/paragraph/2",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}