Related Commentary  

962(1)  The Commissioners for Her Majesty's Revenue and Customs may by regulations modify, replace or supplement any of the provisions of this Chapter for the purpose of regulating the time and manner in which persons making section 946 payments–

(a)are to account for and pay income tax which is to be collected from them in respect of those payments, and

(b)are to be repaid income tax in respect of payments received by them.

962(2)  In particular, regulations under this section may, in relation to income tax for which a person is liable to account,–

(a)modify any provision of Parts 2 to 6 of TMA 1970, or

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