SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970

17.

(1)

Section 28A21 (completion of enquiry into personal or trustee return) is amended as follows.

(2)

In subsection (4) for “Commissioners” substitute “tribunal”.

(3)

For subsection (5) substitute—

“(5)

Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).”.

(4)

In subsection (6)—

(a)

for “Commissioners hearing the application” substitute “tribunal”; and

(b)

omit “they are”.