Regulation 14 Amendment of regulation 10

(1)

Regulation 10 (information to be provided to the Board)^f1 is amended as follows.

(2)

In the heading to the regulation for “the Board” substitute “HMRC”.

(3)

In paragraph (1)—

(a)

for “The Board” substitute “HMRC”; and

(b)

for “5 or 5A” in both places that it occurs substitute “4A, 4B, 4C, 4D, 5, 5A or 5B, as the case may be,”.

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