[F1 The Commissioners for Her Majesty’s Revenue and Customs] may make regulations generally for the purpose of carrying the preceding provisions of this Chapter into effect.
Textual Amendments
F1Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2); S.I. 2005/1126, art. 2(2)(h)