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7(1)The Board may make regulations for carrying into effect section 266(4), (5), (8) and (9) and the preceding provisions of this Schedule and paragraphs 9 and 10 of Schedule 15 (“the relevant provisions”).
(2)Regulations under this paragraph may, without prejudice to the generality of sub-paragraph (1) above, provide—
(a)for the furnishing of such information by persons by whom premiums are payable as may be necessary for determining whether they are entitled to make deductions under section 266(5) and for excluding the operation of that subsection in relation to payments made by persons who fail to comply with the regulations;
(b)for rounding to a multiple of one penny any payment which, after a deduction authorised under section 266(5), is not such a multiple;
(c)for the manner in which claims for the recovery of any sum under section 266(5)(b) may be made;
(d)for the furnishing of such information by persons by or to whom premiums are payable as appears to the Board necessary for deciding such claims and for exercising their powers under paragraph 4 or 6 above; and
(e)for requiring persons to whom premiums are paid to make available for inspection by an officer authorised by the Board such books and other documents in their possession or under their control as may reasonably be required for the purposes of determining whether any information given by those persons for the purposes of the relevant provisions is correct and complete.
(3)The following provisions of the Management Act, that is to say—
(a)section 29(3)(c) (excessive relief);
(b)section 30 (recovery of tax repaid in consequence of fraud or negligence etc.);
(c)section 88 (interest); and
(d)section 95 (incorrect return or accounts);
shall apply in relation to the payment of a sum claimed under section 266(5)(b) to which the claimant was not entitled as if it had been income tax repaid as a relief which was not due.
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