Paragraph 10

In paragraph 9 (returns)—

(a)

after “6(1)(b)” there shall be inserted “or paragraph 6A”; and

(b)

for the words “section 134(3) of this Act” there shall be substituted “section 109(4) of the Finance Act 1986”; and

(c)

in paragraph (b) after “6” there shall be inserted “or paragraph 6A”.

Notes on Schedule 21