Amendments of Part 4 of FA 2014
5(1)Section 222 (representations about a notice) is amended as follows.
(2)In subsection (2) omit the “or” at the end of paragraph (a), and after paragraph (b) insert “, or
(c)objecting to the amount specified in the notice under section 220(2)(d) or section 221(2)(d).”
(3)In subsection (4)—
(a)omit the “and” at the end of paragraph (a),
(b)in paragraph (b), after “different amount” insert “(or no amount)”, and
(c)omit the “or” after sub-paragraph (i) of that paragraph and after sub-paragraph (ii) insert “, or
(iii)remove from the notice the provision made under section 220(2)(b) or section 221(2)(b), and
(c)if representations were made under subsection (2)(c) (and the notice is not withdrawn under paragraph (a)), determine whether a different amount (or no amount) ought to have been specified under section 220(2)(d) or 221(2)(d), and then—
(i)confirm the amount specified in the notice,
(ii)amend the notice to specify a different amount, or
(iii)remove from the notice the provision made under section 220(2)(d) or section 221(2)(d),”.