Paragraph 6 I1
In section 20 (decisions on discovery)—
(a)
in subsection (1) before “tax year” insert “part”;
(b)
in subsection (4)(a) before “tax year” insert “part”;
(c)
in subsection (5)(b) before “tax year” insert “part”;
(d)
in subsection (6)—
(i)
before “tax year” insert “part”;
(ii)
in paragraph (a) for “section 18(1), (5), (6) or (9)” substitute “section 18(1) or (5)”;
(e)
in subsection (7), before “tax year” in each place where it occurs, insert “part”.
Annotations
Commencement
- I1
Sch. para. 6 coming into operation in accordance with reg. 1
Notes on Schedule 1
Textual amendments
- F1
Sch. renumbered as Sch. 1 (24.7.2019) by The Universal Credit (Managed Migration and Miscellaneous Amendments) Regulations (Northern Ireland) 2019 (S.R. 2019/152), regs. 1(2), 2(9)