Amendment of regulation 5
This section has no associated Explanatory Memorandum
15. In paragraphs (1) and (3) of regulation 5 (Provision of information relevant for tax purposes), for “these Regulations” substitute “this Section of the Scheme”.
15. In paragraphs (1) and (3) of regulation 5 (Provision of information relevant for tax purposes), for “these Regulations” substitute “this Section of the Scheme”.