xmlns:atom="http://www.w3.org/2005/Atom"
5.In paragraph (1) of regulation 3A after the word “shall,”...
6.After regulation 3A there shall be inserted– (1) For the purposes of section 87A of the Taxes...
7.In regulation 3B after the word “shall,” there shall be...
8.After regulation 3B there shall be inserted– (1) For the purposes of section 826 of the Income...