3.—(1) Subject to paragraph (2) and regulations 4 to 7, the like provisionsas are contained in the Taxes Acts relating to the assessment andcollection of tax shall have effect in relation to tax charged inaccordance with section 142A or section 450 as they have effect byvirtue of regulation 9.
(2) The like provisions as are specified in the first column of Schedule1 to these Regulations shall have effect in relation thereto as if themodifications specified in the second column had been made.