Paragraph 257 Finance Act 1998
For paragraph 30(5) substitute—
“(5)None of the steps mentioned in section 49A(2)(a) to (c) of the Taxes Management Act 1970 may be taken in relation to the appeal before the completion of the enquiry.”.
For paragraph 30(5) substitute—
“(5)None of the steps mentioned in section 49A(2)(a) to (c) of the Taxes Management Act 1970 may be taken in relation to the appeal before the completion of the enquiry.”.