Regulation 5 Savings
The provisions of regulations 3 and 4 do not apply—
(a)
to any statutory provision relating to any tax under the care and management of the Commissioners of Inland Revenue; or
(b)
where the context otherwise requires.
The provisions of regulations 3 and 4 do not apply—
to any statutory provision relating to any tax under the care and management of the Commissioners of Inland Revenue; or
where the context otherwise requires.