Regulation 8 Amendment of regulation 6

(1)

Regulation 6 (repayment of amounts in respect of a large company’s total liability for an accounting period)^f1 is amended as follows.

(2)

In paragraph (1)(a) for “5 or 5A” substitute “4A, 4B, 4C, 4D, 5, 5A or 5B (as the case may be)”.

(3)

In paragraph (2) for “the Board” substitute “Revenue and Customs” in both places that it occurs.

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