# Finance Act 2010, Paragraph 33


(1) Where a provision of FA 1998 is applied by this Part of this Schedule, a reference in section 46D of TMA 1970 (questions to be determined by the relevant tribunal) to that provision includes a reference to that provision as so applied.
(2) A reference in section 48 of TMA 1970 (application to appeals and other proceedings) to the Taxes Acts includes a reference to those Acts as applied by this Part of this Schedule.
(3) Where a provision of FA 1998 is applied by this Part of this Schedule—
(a) a reference in section 55 of TMA 1970 (recovery of tax not postponed) to that provision includes a reference to that provision as so applied, and
(b) references in that section to tax are to be read accordingly.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/33 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.