Paragraph 49 Corporation Tax (Instalment Payments) Regulations 1998I1

Regulation 6 is amended as follows.

In paragraph (4) for “Commissioners” substitute “tribunal”.

For paragraph (5) substitute—

“(5)

Any claim under paragraph (2) or application under paragraph (4) is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).”.