[963A Power to make regulations modifying section 963]

[963A  Power to make regulations modifying section 963]

[(1)     The Commissioners for Her Majesty's Revenue and Customs may by regulations modify, replace or supplement any provision of section 963(2) to (4).

(2)     Regulations under this section may only be made for the purpose of regulating the time at and manner in which persons making payments within section 963(1)(a) or (b) are to account for and pay

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