Finance Act 2013

[F1HMRC officersU.K.

Textual Amendments

F1Sch. 43 para. 14 and cross-heading inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 10(6)

14U.K.Anything that may or must be done by a given designated HMRC officer under this Schedule may be done instead by any other designated HMRC officer.]