[F17BAN.I.The Inland Revenue may by regulations provide for amounts in respect of contributions or interest that fall to be paid or repaid in accordance with any regulations under this Schedule to be set off, or to be capable of being set off, in prescribed circumstances and to the prescribed extent, against any such liabilities under regulations under this Schedule of the person entitled to the payment or repayment as may be prescribed.]
Textual Amendments
F1Sch. 1 para. 7BA inserted (28.7.2000) by 2000 c. 19, s. 80(5)