1108Alternative means of compliance with sections 1104 and 1105
This section has no associated Explanatory Notes
(1)The Commissioners for Her Majesty’s Revenue and Customs may by regulations provide that a person may comply with section 1104(2) or (3) or section 1105(2) or (3) either—
(a)by acting in accordance with the subsection concerned, or
(b)by acting in accordance with rules contained in the regulations.
(2)Regulations under subsection (1) may make different provision for different circumstances.