3. In regulation 25 (making of returns)—
(a)in paragraph (1)—
(i)for “on the form numbered 4 in Schedule 1 to these Regulations (“Form 4”)” substitute “in the manner prescribed in regulation 25A”,
(ii)for “signed by him” substitute “signed by that person or by a person authorised to sign on that person’s behalf”,
(iii)for “true” substitute “correct”;
(b)in paragraph (4)—
(i)for “on the form numbered 5 in Schedule 1 to these Regulations (“Form 5”)” substitute “in the manner prescribed in regulation 25A”,
(ii)for “signed by him” substitute “signed by that person or by a person authorised to sign on that person’s behalf”,
(iii)for “true” substitute “correct”; and
(c)omit paragraphs (4A) to (4M).