Paragraph 8 I1
(1)
Paragraph 21 (restrictions on giving taxpayer notices) is amended as follows.
(2)
In sub-paragraph (7), for “VAT position” substitute “ position as regards any tax other than income tax, capital gains tax or corporation tax ”.
(3)
In the heading, insert at the end “following tax return”.
Annotations
Commencement
- I1
Sch. 48 para. 8 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/3054, art. 2