Regulation 15 Amendment of regulation 13
(1)
Regulation 13 (penalty for unpaid tax) is amended as follows.
(2)
For “regulation 4A, 4B, 4C, 5, 5A or 5B (as the case may be)” substitute “these Regulations”.
Regulation 13 (penalty for unpaid tax) is amended as follows.
For “regulation 4A, 4B, 4C, 5, 5A or 5B (as the case may be)” substitute “these Regulations”.