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”.