5(1)Section 59 (review of Commissioners’ decisions) shall be amended as follows.U.K.
(2)In subsection (1)(d) (review of decision with respect to assessment) for the words “under section 56 above” there shall be substituted “ falling within subsection (1A) below ”.
(3)The following subsection shall be inserted after subsection (1)—
“(1A)An assessment falls within this subsection if it is an assessment under section 56 above in respect of an accounting period in relation to which a return required to be made by virtue of regulations under section 54 above has been made.”
(4)This paragraph shall apply in relation to assessments made on or after the day on which this Act is passed.