Paragraph 9
(1)
Paragraph 21 (taxpayer notices) is amended as follows.
(2)
In sub-paragraph (6), after “that” (in the first place) insert “ , as regards the person, ”.
(3)
In sub-paragraph (7), for “that” (in the third place) substitute “ the ”.
(4)
In sub-paragraph (8)—
(a)
after “repayments” insert “ of tax or withholding of income ”, and
(b)
after “64(2)” insert “ or (2A) ”.
(5)
After sub-paragraph (8) insert—
“(9)In this paragraph references to the person who made the return are only to that person in the capacity in which the return was made.”