Part 5 (accounting payment and records)
This section has no associated Explanatory Memorandum
45. In regulation 25(1) (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”.
(1)
Relevantly amended by S.I. 2000/794, 2012/1899 and 2019/59. The amendment made by the last-named instrument is not yet in force and is omitted by this instrument.