11(1)Schedule 43A (procedural requirements: pooling notices and notices of binding) is amended as follows.
(2)In paragraph 1(1), after “43” insert “, or paragraph 5 of Schedule 43D,”.
(3)In paragraph 4(7), at the beginning insert “Where a tax enquiry is in progress,”.
(4)In paragraph 12(1), omit “to the person concerned”.