SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Taxes Management Act 197017
1
Section 28A21 (completion of enquiry into personal or trustee return) is amended as follows.
2
In subsection (4) for “Commissioners” substitute “tribunal”.
3
For subsection (5) substitute—
5
Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).
4
In subsection (6)—
a
for “Commissioners hearing the application” substitute “tribunal”; and
b
omit “they are”.