Regulation 6
After regulation 107(2) insert—
“(3)But where a registered person has his registration cancelled at or before the end of a longer period, he shall account for any adjustment under this regulation on his final return.”.
After regulation 107(2) insert—
“(3)But where a registered person has his registration cancelled at or before the end of a longer period, he shall account for any adjustment under this regulation on his final return.”.