Amendments to the principal Regulations

4.  In regulation 48—

(a) in paragraph (1) the words “, despite demand being made,” shall be omitted;

(b) in paragraph (6) for the words from “the amount so unpaid” to the end there shall be substituted the words

• “the amount so unpaid—

  (a)

  shall be deemed to be an amount of tax which the employer was liable to pay for that income tax period in accordance with regulation 40 or 41, and

  (b)

  may be certified by the collector.”;

(c) paragraph (8) shall be omitted.