Regulation 3
In regulation 25A(12) (making of returns)—
(a)
in sub-paragraph (a) for “proved” substitute “presumed”, and
(b)
in sub-paragraph (b) omit “conclusively”.
In regulation 25A(12) (making of returns)—
in sub-paragraph (a) for “proved” substitute “presumed”, and
in sub-paragraph (b) omit “conclusively”.