Further provisions7
1
This regulation applies if any question arises under regulations 3(3) or 4 to 6 as to the amount of the deduction to which a person may be entitled.
2
The amount shall be treated as if it were an amount specified in a paragraph of subsection (1) of section 42 of ICTA 19882 (appeals against determinations under sections 34 to 36 or Chapter 4 of Part 3 of the Income Tax (Trading and Other Income) Act 2005), and the procedure set out in that section shall apply accordingly.