SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970I140

1

Section 59DA (claim for repayment in advance of liability being established)30 is amended as follows.

2

In subsection (4) for “Commissioners to whom the appeal stands referred” 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)).