Paragraph 13 I1I2I3

Paragraph 8 applies in relation to the new group of returns with the following modifications.

Sub-paragraph (3) applies as if for the words from “month in which” to the end there were substituted “ first month for all or part of which a return in the new group of returns is required to be made ”.

The reference in sub-paragraph (5) to returns in the group includes returns in the old group of returns.