Regulation 7

In paragraph (1) of regulation 8 after sub-paragraph (e) there shall be inserted the following–

• “; or

  1. (f)

     an authorised person has not, in relation to a return made by him prior to authorisation, paid to the Commissioners all such sums shown as due thereon; or

  2. (g)

     an authorised person has not, in relation to any assessment made either under Schedule 7 to the Act or under section 21 of the Finance Act 1985^f1, paid to the Commissioners all such sums shown as due thereon”.