Regulation 6 Amendments to the principal Regulations

Regulation 4^f1 shall be amended as follows.

In paragraph (1) for the words from “An accountable person” to “or where” there shall be substituted the words “Subject to paragraph (3), an accountable person, except where”.

After paragraph (2) there shall be added the following paragraph–

“(3)

This regulation shall not apply where–

(a)

the tax in question has been accounted for by the operator under regulation 4A, or

(b)

regulation 4B applies to the accountable person.”