245 Production of documents: supplementary
Finance Act 1994 (1994 c 9) | Legislation

245  Production of documents: supplementary

(1)     Section 244 above shall not apply to any instrument (an “exempt instrument”) falling within any prescribed class; but regulations may, in respect of exempt instruments or such descriptions of exempt instruments as may be prescribed, require such a document as is mentioned in subsection (2) of that section to be furnished in accordance with the regulations to the Commissioner of Valuation for Northern Ireland.

[(2)     The information contained in any document produced

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