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Regulation 4

Original text. Later amendments are not shown.

In regulation 50—

(a)

for paragraph (2)(a)(i) substitute—

“(i)

where the taxable person and Commissioners agree to such payment pattern, the quarterly sum, or as the case may be the agreed quarterly sum, no later than the last working day of each of the fourth, seventh and tenth months of his current accounting year;”; and

(b)

omit paragraph (3).