5. In regulation 51, for paragraph (a)(i) substitute—
“(i)where the taxable person and Commissioners agree to such payment pattern, pay to the Commissioners by credit transfer on each relevant quarterly date the quarterly sum;”.
5. In regulation 51, for paragraph (a)(i) substitute—
“(i)where the taxable person and Commissioners agree to such payment pattern, pay to the Commissioners by credit transfer on each relevant quarterly date the quarterly sum;”.