SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation

Income Tax (Interest Relief) Regulations 1982I110

1

Regulation 14 (lender’s claims: supplementary provisions) is amended as follows.

2

In paragraph (3) for “shall lie to the Special Commissioners from” substitute “may be made against”.

3

In paragraph (5) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.