Amendment of regulation 48
This section has no associated Explanatory Memorandum
5.—(1) Amend regulation 48 as follows.
(2) For the heading substitute—
“Procedure in Form P46 Cases: Statement B applies”.
(3) In paragraph (1) omit “only”.
5.—(1) Amend regulation 48 as follows.
(2) For the heading substitute—
(3) In paragraph (1) omit “only”.