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Finance Act 2014

Details of the Section

2.Subsection 2 details the particular circumstances for which provision may be made.

3.Subsection 3 details certain criteria by which classes of person may be specified.

4.Subsection 5 describes how the regulations are to be made.  They will be subject to the affirmative procedure so that a draft of a statutory instrument containing the provisions must be laid before, and approved by, the House of Commons. This procedure will allow for Parliamentary debate.

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