Paragraph 7 Income Tax (Life Assurance Premium Relief) Regulations 1978

Regulation 10 of the Income Tax (Life Assurance Premium Relief) Regulations 1978^f1 (deficiency claims: supplemental provision) is amended as follows.

In paragraph (3) for “shall lie to the Special Commissioners from” substitute “may be made against”.

In paragraph (5) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.