Regulation 11 Amendment of regulations 47B and 47C of the principal Regulations
(1)
Regulations 47B and 47C of the principal Regulations (provisions relating to a direct payment Class 1A contribution due on succession to, and cessation of, business) shall each be amended as follows.
(2)
In the heading the words “direct payment” shall be omitted.
(3)
In paragraph (1)—
(a)
the words “direct payment” shall be omitted;
(b)
immediately after sub-paragraph (a) there shall be inserted the word “and”;
(c)
the word “and” immediately after sub-paragraph (b) shall be omitted;
(d)
sub-paragraph (c) shall be omitted.
(4)
In paragraph (3) the words from “, by showing that amount” to the end shall be omitted.