Amendment to the principal Regulations
This section has no associated Explanatory Memorandum
8. In regulation 9(4) (consequential amendments of section 102 of the Finance Act 2002) in paragraph (5B)(a) notionally inserted into section 102 of the Finance Act 1989(1) after “regulation 5” insert “or 5A”.
(1)
1989 c. 26. Section 102 was amended by paragraph 11 of Schedule 14 to the Finance Act 1993 and paragraph 12(3) of Schedule 24 to the Finance Act 1995.