Regulation 11 Amendment of regulation 48 of the General RegulationsI1

in paragraph (1) the word “annual” shall be omitted; and after the word “applies” there shall be inserted the words “and paid at intervals of at least one year”;

in paragraph (2) after the words “(refund of tax in trade dispute cases)” there shall be inserted the words “or regulation 41(4) (capital treated as income)”.