SCHEDULES

SCHEDULE 7 U.K. Miscellaneous relocations

Part 5 U.K. Relocation of section 152 of ICTA

Taxes Management Act 1970 (c. 9) U.K.

31 (1) Amend section 48 (application of following provisions of Part 5) as follows. U.K.

(2) In subsection (2)(a) (application to appeals other than appeals against assessments) for “section 56” substitute “ sections 54A to 54C and 56 ”.

(3) In subsection (3) (meaning of “relevant provisions” for purpose of application to proceedings other than appeals) after “except sections 49A to 49I” insert “ and 54A to 54C ”.