This section has no associated Explanatory Notes
2(1)Paragraph 3 (approval etc of taxpayer notices and third party notices) is amended as follows.U.K.
(2)After sub-paragraph (2) insert—
“(2A)An application for approval under this paragraph may be made without notice (except as required under sub-paragraph (3)).”
(3)In sub-paragraph (3)(c), after “is” insert “ to be ”.