xmlns:atom="http://www.w3.org/2005/Atom"
4. Whether the threshold amount has been exceeded in relation to a person for the purposes of sections 106B to 106D of TMA 1970 must be determined by reference to—
(a)regulations 5 and 6 for the purposes of section 106B of TMA 1970 (offence of failure to give notice of being chargeable to tax);
(b)regulation 7 for the purposes of section 106C of TMA 1970 (offence of failing to deliver a tax return);
(c)regulations 8 and 9 for the purposes of section 106D of TMA 1970 (offence of making an inaccurate return).