In subsection (1) of section 55 (recovery of tax not postponed) the following paragraph shall be F1substituted for paragraph (g)—[for text see Taxes Management Act 1970 (c. 9), s. 55(1)(g) ].

The following subsection shall be inserted in that section after subsection (6)—[for text see Taxes Management Act 1970 (c. 9), s. 55(6A)].