Paragraph 3 Regulation 2 – scope
In regulation 2(1)(a)(iv), after “1998” insert “(and in connection with which they also make specific provision for mandatory e-filing of company tax returns as mentioned in regulation 1(3))”.
In regulation 2(1)(a)(iv), after “1998” insert “(and in connection with which they also make specific provision for mandatory e-filing of company tax returns as mentioned in regulation 1(3))”.