This section has no associated Explanatory Notes
[F1[F29A.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]]
Textual Amendments
F1Sch. 43B inserted (15.9.2016 with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(3)
F2Sch. 43B para. 9A and cross-heading inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 14