Article 18 Amendment of regulation 22

in paragraph (2B) for sub-paragraph (c) there shall be substituted the following sub-paragraph—

“(c)

any of those assessments falls to be replaced by a fresh assessment to be made by virtue of a revision under section 16 of the Act or a decision under section 17 of the Act superseding an earlier decision,”; and

in paragraph (2C) for the words “it is not reviewed under any of the provisions set out in" there shall be substituted the words “ not within ”.