Regulation 18 Amendments to the principal Regulations

Regulation 46A^f1 shall be amended as follows.

In paragraph (1) for the words from “render” to “containing” there shall be substituted the words “provide the inspector, not later than 28 days after the end of each income tax quarter, with”.

After paragraph (1) there shall be inserted the following paragraph–

“(1A)

The particulars referred to in paragraph (1) either–

(a)

shall be contained in a document provided by the Board or approved by the Board for that purpose, or

(b)

shall be transmitted electronically.”