Regulation 9 Amendment of regulation 74
(1)
Amend regulation 74 (annual return of payments not liable to deduction of tax (Form P38A)) as follows.
(2)
In paragraph (4)(b) for “(or both) apply” substitute “applies”.
Amend regulation 74 (annual return of payments not liable to deduction of tax (Form P38A)) as follows.
In paragraph (4)(b) for “(or both) apply” substitute “applies”.