Paragraph 12
(1)
Schedule 43B (procedural requirements: generic referral of tax arrangements) is amended as follows.
(2)
In paragraph 2(1)(a), after “43” insert “ or paragraph 5 of Schedule 43D (as the case may be) ”.
(3)
In paragraph 3—
(a)
in sub-paragraph (3)(a), after “43” insert “ or paragraph 5 of Schedule 43D (as the case may be) ”,
(b)
in sub-paragraph (3A), after “43” insert “ or paragraph 5 of Schedule 43D ”, and
(c)
in sub-paragraph (3A) omit “(by virtue of paragraph 4A of that Schedule)”.
(4)
In paragraph 9(1), omit “to the person concerned”.