Paragraph 9

(1)

Paragraph 27 (interpretation) is amended as follows.

(2)

After sub-paragraph (2) insert—

“(2A)
The Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.”

(3)

After sub-paragraph (3) insert—

“(3A)
Tax month” means the period beginning with the 6th day of a month and ending with the 5th day of the following month.”