[F124U.K.The Commissioners for Her Majesty’s Revenue and Customs may by regulations amend paragraph 23 so as to—
(a)add, remove or amend an entry in a list of information, and
(b)make incidental provision.]
Textual Amendments
F1Sch. 12 paras. 21-30 and cross-headings inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 2 para. 1