[105ZI Rules under section 105ZF: guidance]

[105ZI  Rules under section 105ZF: guidance]

[(1)     The Minister may issue guidance as to the content of rules under section 105ZF.

(2)     Before issuing the guidance, the Minister must—

(a)     prepare a draft of the proposed guidance;

(b)     consult the relevant persons about the draft.

(3)

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