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4. In section 18 (decisions after final notice)—
(a)in subsection (1), before “tax year” insert “part”;
(b)omit subsections (6) to (9);
(c)in subsection (10) for “subsection (1), (5), (6) or (9)” substitute “subsection (1) or (5)”;
(d)in subsection (11)—
(i)after “subsection (5)” omit “or (9)”;
(ii)omit paragraph (a);
(iii)in paragraph (b) omit “in any other case,”;
(iv)before “tax year” in each place where it occurs, insert “part”.
Commencement Information
I1Sch. para. 4 in operation at 5.5.2016, see reg. 1
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