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The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017

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Amendments of Schedule 43A to the Finance Act 2013

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5.  In paragraph 3 (requirements relating to pooling notice or notice of binding), in sub-paragraph (1) —

(a)after “The decision” insert “of a designated HMRC officer”;

(b)or “HMRC” substitute “the officer”.

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