# Finance Act 2009, Paragraph 8


(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”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/48/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-48/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.