3
In regulation 25A(12) (making of returns)—
a
in sub-paragraph (a) for “proved” substitute “presumed”, and
b
in sub-paragraph (b) omit “conclusively”.
In regulation 25A(12) (making of returns)—
in sub-paragraph (a) for “proved” substitute “presumed”, and
in sub-paragraph (b) omit “conclusively”.