OpenLegislation

Regulation 6 Amendments to the Principal Regulations

Original text. Later amendments are not shown.

In regulation 10–

(a)

in paragraph (2) after sub-paragraph (d) for the words “(e) unless it is otherwise agreed” there shall be substituted–

  • “and, unless it is otherwise agreed,”;

(b)

in paragraph (4) after the words “and 8(3)(b)” there shall be inserted–

  • “of Schedule 12 and paragraph 7(10) of Schedule 22 to the Income and Corporation Taxes Act 1988”; and

(c)

after paragraph (4) there shall be inserted–

“(5)

For the purposes of paragraph 7(1) of Schedule 22 to the Income and Corporation Taxes Act 1988 “the prescribed percentage” is 5 per cent.”.