Part 4 Supplementary

Part 4 Supplementary

Amendment of power under section 122 of FA 2015

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The power to make regulations under section 122(6)(c) of FA 2015 (country- by-country reporting: incidental etc provision that may be included in regulations) includes power to amend paragraph 7 above.

Regulations

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(1)     Regulations under this Schedule are to be made by statutory instrument.

(2)

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