Regulation 4 Amendments to the principal Regulations (other than the Schedule)
In regulation 4(1) after the word “where” there shall be inserted the words “the tax in question has been accounted for by the operator under regulation 4A or where”.
In regulation 4(1) after the word “where” there shall be inserted the words “the tax in question has been accounted for by the operator under regulation 4A or where”.