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Finance Act 1996
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195Regulations concerning administration: sub-delegation to the Board
In section 98 of the [1986 c. 41.] Finance Act 1986 (Treasury regulations with respect to administration etc) after subsection (1) there shall be inserted—
“(1A)The power conferred on the Treasury by subsection (1) above includes power to make provision conferring or imposing on the Board functions which involve the exercise of a discretion.”
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