Paragraph 353 Income Tax (Earnings and Pensions) Act 2003

(1)

Paragraph 48 (completion of enquiry: application for closure notice to be given)^f1 is amended as follows.

(2)

In sub-paragraph (1) after “made” insert “to the tribunal”.

(3)

Omit sub-paragraph (3).

(4)

For sub-paragraph (4) substitute—

“(4)
Any such application is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act).”.

(5)

In sub-paragraph (5)—

(a)

for “Those Commissioners” substitute “The tribunal”; and

(b)

omit “they are”.

Annotations

f1: Paragraph 48 of Schedule 5 was amended by section 50 of, and paragraphs 103(1)(z), 102(2)(k), 103(3)(h) and 124(b) of Schedule 4 to, the Commissioners of Revenue and Customs Act 2005.