Section 149(2)

History

Sch. 1AA inserted by FA 2000, s. 149(2) and Sch. 39.

Cross references

TCA 2002, s. 36(1): application of Sch. 1AA and regulations made thereunder in relation to tax credits fraud.

Statutory Instruments

SI 2000/2875: regulations under various provisions of Sch. 1AA.


INTRODUCTION

1  The provisions of this Schedule supplement section 20BA.

AUTHORISED OFFICER OF THE BOARD

2(1)  In section 20BA(1) an “authorised officer of the Board”  means an officer of the Board authorised by the Board for the purposes of that section.

2(2)  The Board may make provision by regulations as to–

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