Paragraph 4 I1
In paragraph 10 (other claims and elections to be included in return), in sub-paragraph (4)—
(a)
before “claims” insert “ certain ”;
(b)
for “or 15B” substitute “ , 15B or 15C ”.
Annotations
Commencement
- I1
Sch. 4 para. 4 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2