In section 585(1) of the Taxes Act 1988 (relief for delayed remittances: claim may be made on showing that the conditions in paragraphs (a) to (c) are satisfied) for the words from “by making a claim” to “that is to say” there shall be substituted “ , if the relevant conditions are satisfied, by making a claim require that the following provisions of this section shall apply; and for this purpose the relevant conditions are— ”.