Textual Amendments
F1Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39
Modifications etc. (not altering text)
C1Sch. 1AA applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2
C2Sch. 1AA applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4
2(1)In section 20BA(1) an βauthorised officer of the Boardβ means an officer of the Board authorised by the Board for the purposes of that section.U.K.
(2)The Board may make provision by regulations as toβ
(a)the procedures for approving in any particular case the decision to apply for an order under that section, and
(b)the descriptions of officer by whom such approval may be given.]