Regulation 16 Amendment of regulation 11

(1)

Regulation 11 (production of records)^f1 is amended as follows.

(2)

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)”.

(3)

In paragraph (2)(b) for “the Board” substitute “Revenue and Customs”.

Annotations