Income Tax (Interest Relief) Regulations 1982U.K.
This section has no associated Explanatory Memorandum
10.—(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”.
Commencement Information
I1Sch. 2 para. 10 in force at 1.4.2009, see art. 1(2)