Paragraph 18 Taxes Management Act 1970

(1)

Section 28B (completion of enquiry into partnership return) is amended as follows.

(2)

In subsection (5) for “Commissioners” substitute “tribunal”.

(3)

For subsection (6) substitute—

“(6)
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 (7)—

(a)

for “Commissioners hearing the application” substitute “tribunal”; and

(b)

omit “they are”.