If you need to add a new banner region to the banner system module in x-cart 4

edit /skin/common_files/Banner_System/banner_system_modify.tpl

change

<ul>
<li><a href="banner_system.php?type=T">{$lng.lbl_bs_top_banners}</a></li>
<li><a href="banner_system.php?type=B">{$lng.lbl_bs_bottom_banners}</a></li>
<li><a href="banner_system.php?type=L">{$lng.lbl_bs_left_column_banners}</a></li>
<li><a href="banner_system.php?type=R">{$lng.lbl_bs_right_column_banners}</a></li>
</ul>

to 

<ul>
<li><a href="banner_system.php?type=T">{$lng.lbl_bs_top_banners}</a></li>
<li><a href="banner_system.php?type=U">{$lng.lbl_bs_top_inner_banners}</a></li>
<li><a href="banner_system.php?type=B">{$lng.lbl_bs_bottom_banners}</a></li>
<li><a href="banner_system.php?type=L">{$lng.lbl_bs_left_column_banners}</a></li>
<li><a href="banner_system.php?type=R">{$lng.lbl_bs_right_column_banners}</a></li>
</ul>
change 
<select name="banner_data[{$bannerid}][location]">
  <option value='T'{if $b.location eq 'T'} selected="selected"{/if}>{$lng.lbl_top}</option>
  <option value='B'{if $b.location eq 'B'} selected="selected"{/if}>{$lng.lbl_bottom}</option>
  <option value='L'{if $b.location eq 'L'} selected="selected"{/if}>{$lng.lbl_bs_left_column}</option>
  <option value='R'{if $b.location eq 'R'} selected="selected"{/if}>{$lng.lbl_bs_right_column}</option>
</select>

to 

<select name="banner_data[{$bannerid}][location]">
  <option value='T'{if $b.location eq 'T'} selected="selected"{/if}>{$lng.lbl_top}</option>
  <option value='U'{if $b.location eq 'U'} selected="selected"{/if}>{$lng.lbl_top_inner}</option>
  <option value='B'{if $b.location eq 'B'} selected="selected"{/if}>{$lng.lbl_bottom}</option>
  <option value='L'{if $b.location eq 'L'} selected="selected"{/if}>{$lng.lbl_bs_left_column}</option>
  <option value='R'{if $b.location eq 'R'} selected="selected"{/if}>{$lng.lbl_bs_right_column}</option>
</select>

edit /admin/banner_system.php

//change
if ($type == 'T') {
$page_title = func_get_langvar_by_name('lbl_bs_top_banners');
}

//to
if ($type == 'T') {
$page_title = func_get_langvar_by_name('lbl_bs_top_banners');
} elseif ($type == 'U') {
$page_title = func_get_langvar_by_name('lbl_bs_top_inner_banners');
}

edit /admin/banner_content.php

//change
if ($type == 'T') {
$location[] = array(func_get_langvar_by_name('lbl_bs_top_banners'), 'banner_system.php?type=T');
}

//to
if ($type == 'T') {
$location[] = array(func_get_langvar_by_name('lbl_bs_top_banners'), 'banner_system.php?type=T');
} elseif ($type == 'U') {
$location[] = array(func_get_langvar_by_name('lbl_bs_top_inner_banners'), 'banner_system.php?type=U');
}

edit /modules/Banner_System/func.php

//change
$banner_types = array(
'T' => 'top',
'B' => 'bottom',
'L' => 'left',
'R' => 'right'
);

//to
$banner_types = array(
'T' => 'top',
'U' => 'top_inner',
'B' => 'bottom',
'L' => 'left',
'R' => 'right'
);

Place following any where you want block to appear

{if $active_modules.Banner_System and $top_inner_banners ne '' and not ($main eq 'catalog' and $cat eq '')}
{include file="modules/Banner_System/banner_rotator.tpl" banners=$top_inner_banners banner_location='U'}
{/if}

Language variables

Add the following langiage variables too.

lbl_bs_top_inner_banners = ‘Top Inner banners’
lbl_top_inner = ‘Top Inner’