This section has no associated Explanatory Notes
13E+WIn section 45 (amendment of tax return during enquiry to prevent loss of tax)—
(a)in subsection (1)(a), for ““payable”” substitute “ chargeable ”;
(b)in subsection (5), for ““section 46”” substitute “ sections 45A and 46 ”.
Commencement Information
I1Sch. 23 para. 13 in force at 1.4.2018 by S.I. 2018/34, art. 3