Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014

195 Section 54C amended (Non-residents: cancellation of registration)


In section 54C(3)(a), replace “the first day of the third period” with “the last day of the second period”.


In section 54C(3)(b), replace “apply to become a registered person again” with “apply again for registration under section 54B”.