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Regulation 10 Amendments to the Principal Regulations

Original text. Later amendments are not shown.

In Regulation 51 —

(a)

in paragraph (6) for the words “14 days” there shall be substituted the words “44 days”;

(b)

the following paragraph shall be added at the end —

“(9)

Section 98A of the Taxes Management Act 1970 shall apply in relation to the provisions of paragraph (6) of this Regulation requiring a return to be made.”