relevant section 17 means the date specified for the purposes of subsection (4) of “(6) “The date” section 17 in the notice given to a person or persons under that section in relation to the part tax year.”; [ISOE (e) in subsection (11), before insert “tax year” “part”; (f) in subsection (12), before in each place where it occurs, insert “tax year” “part”. 6 In section 20 (decisions on discovery)— (a) in subsection (1), before insert “tax year” “part”; (b) in subsection (4)(a), before insert “tax year” “part”; (c) in subsection (5)(b), before insert “tax year” “part”; (d) in subsection (6)— (i) before insert “tax year” “part”; (ii) in paragraph (a), for (5), (6) or substitute 18(1) or “section 18(1), (9)” “section (5)”; (e) in subsection (7), before in each place where it occurs, insert “tax year” “part”. 7 In section 21 (decisions subject to official error), for (5), (6) or substitute or “18(1), (9)” “18(1) (5)”. 8 In section 23 (notice of decisions)— (a) in subsection (1), for (5), (6) or substitute or “18(1), (9)” “18(1) (5)”; (b) in subsection (3)— (i) after omit “18(1)” “or (6)”; (ii) for paragraph (b) substitute— [ISOB the notice of the decision under subsection (1) of section “(b) 18,”. [ISOE 9 In section 30(1) (underpayments), before in each place where it occurs, insert “tax year” “part”. 10 In section 38 (appeals)—
“(6) “The relevant section 17 date” means the date specified for the purposes of subsection (4) of section 17 in the notice given to a person or persons under that section in relation to the part tax year.”; [ISOE (e) in subsection (11), before “tax year” insert “part”; (f) in subsection (12), before “tax year” in each place where it occurs, insert “part”. 6 In section 20 (decisions on discovery)— (a) in subsection (1), before “tax year” insert “part”; (b) in subsection (4)(a), before “tax year” insert “part”; (c) in subsection (5)(b), before “tax year” insert “part”; (d) in subsection (6)— (i) before “tax year” insert “part”; (ii) in paragraph (a), for “section 18(1), (5), (6) or (9)” substitute “section 18(1) or (5)”; (e) in subsection (7), before “tax year” in each place where it occurs, insert “part”. 7 In section 21 (decisions subject to official error), for “18(1), (5), (6) or (9)” substitute “18(1) or (5)”. 8 In section 23 (notice of decisions)— (a) in subsection (1), for “18(1), (5), (6) or (9)” substitute “18(1) or (5)”; (b) in subsection (3)— (i) after “18(1)” omit “or (6)”; (ii) for paragraph (b) substitute— [ISOB “(b) the notice of the decision under subsection (1) of section 18,”. [ISOE 9 In section 30(1) (underpayments), before “tax year” in each place where it occurs, insert “part”. 10 In section 38 (appeals)—