Finance Act 2022

Amendment of section 959Z of Principal Act (right of Revenue officer to make enquiries)

91. Section 959Z of the Principal Act is amended—

(a) in subsection (2), by the substitution of “in accordance with subsection (2) of section 959Y by reference to any statement or particular referred to in paragraph (a) of that subsection” for “in accordance with section 959Y(2) by reference to any statement or particular referred to in paragraph (a) of that section”, and

(b) in subsection (4), in paragraph (a), by the substitution of “apply, or” for “apply,”.