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The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 1090
- Regulation 5
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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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