Finance Act 2006
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Amendment of section 153 (regulations) of Finance Act 2001. |
83.— Section 153 of the Finance Act 2001 is amended by inserting the following after subsection (1): | |
“(1A) Without prejudice to the generality of subsection (1), regulations under this section may contain such incidental, supplementary and consequential provisions as appear to the Commissioners to be necessary for the purposes of giving full effect to the Directive.”. |