Paragraph 40 Taxes Management Act 1970

Section 59DA (claim for repayment in advance of liability being established)^f1 is amended as follows.

In subsection (4) for “Commissioners to whom the appeal stands referred” substitute “tribunal”.

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)).”.