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Regulation 3

Original text. Later amendments are not shown.

In regulation 2(1)—

(a)

for the definition of “prescribed accounting period” there shall be substituted the following—

  • ““prescribed accounting period”, subject to regulation 29(1), means a period such as is referred to in regulation 58;”; and

(b)

for the definition of “registered person” there shall be substituted the following—

  • ““registered person” means a person registered by the Commissioners under Schedule 1, 1A or 1B to the Act and “registered taxable person” means such a person while he is also a taxable person;”.