# Finance Act 2009, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/47/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-47/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.