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

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

(1)

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

(2)

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