SCHEDULES
SCHEDULE 47Amendment of information and inspection powers
9
1
Paragraph 21 (taxpayer notices) is amended as follows.
2
In sub-paragraph (6), after “that”
(in the first place) insert “
, as regards the person,
”
.
3
In sub-paragraph (7), for “that”
(in the third place) substitute “
the
”
.
4
In sub-paragraph (8)—
a
after “repayments” insert “
of tax or withholding of income
”
, and
b
after “64(2)” insert “
or (2A)
”
.
5
After sub-paragraph (8) insert—
9
In this paragraph references to the person who made the return are only to that person in the capacity in which the return was made.