Regulation 2

in paragraph (1) the words “, despite demand being made,” shall be omitted;

in paragraph (6) for the words from “the amount so unpaid” to the end there shall be substituted the words

• “the amount so unpaid—

  1. (a)

     shall be deemed to be an amount which the contractor was liable to pay for that income tax period in accordance with regulation 8 or 9, and

  2. (b)

     may be certified by the collector.”;

paragraph (8) shall be omitted.