SCHEDULES

SCHEDULE 47 U.K.Amendment of information and inspection powers

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

(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 ”.