8(1)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) ].U.K.
(2)The following subsection shall be inserted in that section after subsection (6)—[for text see Taxes Management Act 1970 (c. 9), s. 55(6A)].
Textual Amendments
F1Words in Sch. 29 para. 8 substituted (retrospectively) by Finance Act 1988 (c. 39), s. 146, Sch. 13 paras. 1, 13