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Textual Amendments
F1Sch. 43A inserted (15.9.2016 with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(2)
Textual Amendments
F2Sch. 43A para. 12A and cross-heading inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 10
12A.U.K.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.]]