Taxes Management Act 1970

[F1 Authorised officer of the BoardU.K.

Textual Amendments

F1Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39

2(1)In section 20BA(1) an β€œauthorised officer of the Board” 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.]