11(1)Schedule 43A (procedural requirements: pooling notices and notices of binding) is amended as follows.U.K.
(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”.