xmlns:atom="http://www.w3.org/2005/Atom"
9. For regulation 10 (interpretation), substitute—
10.—(1) In this Part, an accounting period of a registered person means each period of three months ending on the dates notified to that person by the Commissioners, whether by means of a registration certificate issued by them or otherwise.
(2) In every case, the first accounting period of a registered person shall begin on the effective date of registration.”