SCHEDULES

SCHEDULE 47Amendment of information and inspection powers

2

1

Paragraph 3 (approval etc of taxpayer notices and third party notices) is amended as follows.

2

After sub-paragraph (2) insert—

2A

An application for approval under this paragraph may be made without notice (except as required under sub-paragraph (3)).

3

In sub-paragraph (3)(c), after “is” insert “ to be ”.