16.—(1) Regulation 218 (certificate that sum due) is amended as follows.
(2) In paragraph (1), for “the Inland Revenue” substitute “HMRC”.
(3) After paragraph (2) insert—
“(2A) HMRC may prepare a certificate showing the whole or any part of a combined amount which includes tax without specifying the components of the combined amount.
Paragraph (1) shall apply with any necessary modifications to the certificate.”.
(4) In paragraph (3), for “the Inland Revenue” substitute “HMRC”.
(5) After paragraph (4) insert—
“(4A) HMRC may prepare a certificate showing the total amount of interest payable in respect of the whole or any part of the combined amount without specifying which components of the combined amount the interest relates to.
Paragraph (3) shall apply with any necessary modifications to the certificate.”.
(6) In paragraph (5), for each iteration of “the Inland Revenue” substitute “HMRC”.
(7) In paragraph (6), for the words “paragraph (1) or (3)” substitute “this regulation”.