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The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 1090
- Regulation 14
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Amendments of Schedule 43B to the Finance Act 2013
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14. After paragraph 9 insert —
“HMRC officers
9A. Anything that may or must be done by a given designated HMRC officer under this Schedule may be done instead by any other designated HMRC officer”.
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