Paragraph 51 Receipts etc. to be creditedI1

in paragraph (2)(a) for “regulations C2(1), C3, C4, C5, and C8” substitute “regulations C2(1), C2A, C11 and Schedules 4 and 5”,

in paragraph (2)(b) for “regulation C6 or C7” substitute “old regulation C6 or regulation C7”.