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Should all annotations for a modified

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nucleotide be included within the sequence listing, or can there be included a reference to a table in the description instead? 

The A sequence in a sequence listing should be comprehensive and include all of the necessary annotations so it should not provide details of the modified residue/s in the description onlyfeature keys, qualifiers, and qualifier values to accurately represent the sequence without the need to refer to an external document.  It is not acceptable to define a modified nucleotide by referring to a table or paragraph in the patent application description. The sequence listing should not rely on a reference to any external source of information, which includes a for example a table in the description of the patent specification. 

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Otherwise there are modifications which are missing from the resulting sequence listing sequences once it is published as part of the INSDC database, for instance.