27SIn section 53 (procedure after end of accounting period)—
(a)in subsection (6), for “such an appeal” substitute “ an appeal against a determination under paragraph (a) or, as the case may be, an appeal under paragraph (b) ”, and
(b)in subsection (6A), for “(6)” substitute “ (6)(a) or (b) ”.
Commencement Information
I1Sch. 3 para. 27 in force at 1.4.2015 by S.S.I. 2014/261, art. 3 (with arts. 4-7, 12) (as amended by S.S.I. 2015/54, art. 2)