[39 Schemes for simplified operation of Chapter]
Finance Act 1994 (1994 c 9) | Legislation

[39  Schemes for simplified operation of Chapter]

[(1)     This section applies if the Commissioners consider that, having regard to difficulties encountered or expected to be encountered by any registered operator in obtaining and recording information about passengers and their journeys, it is appropriate for this Chapter to have effect in relation to the registered operator in accordance with a special accounting scheme.

(2)     The Commissioners may agree with the registered operator that this Chapter is to have effect in relation

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