Regulation 3

In regulation 25 (making of returns)—

(a)

in paragraph (1)—

(i)

for “on the form numbered 4 in Schedule 1 to these Regulations (“Form 4”)” substitute “in the manner prescribed in regulation 25A”,

(ii)

for “signed by him” substitute “signed by that person or by a person authorised to sign on that person’s behalf”,

(iii)

for “true” substitute “correct”;

(b)

in paragraph (4)—

(i)

for “on the form numbered 5 in Schedule 1 to these Regulations (“Form 5”)” substitute “in the manner prescribed in regulation 25A”,

(ii)

for “signed by him” substitute “signed by that person or by a person authorised to sign on that person’s behalf”,

(iii)

for “true” substitute “correct”; and

(c)

omit paragraphs (4A) to (4M).