160 Power to give statutory effect to concessions

Other matters

160  Power to give statutory effect to concessions

(1)     The Treasury may by order make provision for and in connection with giving effect to any existing HMRC concession.

(2)     “Existing HMRC concession” means a statement made by the Commissioners for Her Majesty's Revenue and Customs before the passing of this Act, and having effect at that time, that they

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