Part 2Amendment of secondary legislation relating to value added tax
Part 5 (accounting payment and records)I145
In regulation 25 M1 (making of returns)—-
a
in paragraph (1)(b), for “and 3A” substitute “
, 3A and 9ZC
”
;
b
in paragraph (4)(b), after “Schedule 3” insert “
or Schedule 9ZC
”
.