Regulation 4
In regulation 4—
(a)
in paragraph (2)(a) omit “or”;
(b)
at the end of paragraph (2)(b) insert—
“; or
- (c)
reducing the amount of his non-deductible tax.”.
In regulation 4—
in paragraph (2)(a) omit “or”;
at the end of paragraph (2)(b) insert—
“; or
- (c)
reducing the amount of his non-deductible tax.”.