962 Power to make regulations modifying Chapter
Income Tax Act 2007 (2007 c 3) | Legislation

962  Power to make regulations modifying Chapter

(1)     The Commissioners for Her Majesty's Revenue and Customs may by regulations modify, replace or supplement any of the provisions of this Chapter for the purpose of regulating the time and manner in which persons making section 946 payments—

(a)     are to account for and pay income tax which is to be collected from them in respect of those payments, and

(b)

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