12(1)Schedule 43B (procedural requirements: generic referral of tax arrangements) is amended as follows.
(2)In paragraph 2(1)(a), after “43” insert “or paragraph 5 of Schedule 43D (as the case may be)”.
(3)In paragraph 3—
(a)in sub-paragraph (3)(a), after “43” insert “or paragraph 5 of Schedule 43D (as the case may be)”,
(b)in sub-paragraph (3A), after “43” insert “or paragraph 5 of Schedule 43D”, and
(c)in sub-paragraph (3A) omit “(by virtue of paragraph 4A of that Schedule)”.
(4)In paragraph 9(1), omit “to the person concerned”.