Regulation 4 Amendment to regulation 3 (scope)

In regulation 3 (scope of these Regulations)—

(a)

in paragraph (1), for “Corporation Tax” substitute “Taxes”, and

(b)

in paragraph (2)—

(i)

in sub-paragraph (d), after “14” insert “and 14A”, and

(ii)

in sub-paragraph (e), for “21” substitute “23”.