8(1)Paragraph 21 (restrictions on giving taxpayer notices) is amended as follows.U.K.
(2)In sub-paragraph (7), for “VAT position” substitute “ position as regards any tax other than income tax, capital gains tax or corporation tax ”.
(3)In the heading, insert at the end “following tax return”.
Commencement Information
I1Sch. 48 para. 8 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/3054, art. 2