18In its application for a relevant purpose in relation to a relevant person, Schedule 36 to FA 2008 has effect as if—
(a)any provision which can have no application for that purpose were omitted;
(b)references to “the taxpayer” were to “the relevant person”;
(c)references to prejudice to the assessment or collection of tax included prejudice to the fulfilment of a relevant purpose;
(d)references to a pending appeal relating to tax were to a pending appeal by the relevant person under paragraph 12 of this Schedule.