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Amendment of Chapter 4 of Part 38 of Principal Act (Revenue powers)
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78. (1) Section 902 of the Principal Act is amended—
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(a) by deleting subsection (5), and
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(b) in subsection (6) by substituting “the taxpayer concerned shall be notified in writing by the authorised officer of the service of the notice and of the name of the person upon whom it was served” for “a copy of such notice shall be given by the authorised officer to the taxpayer concerned”.
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(2) Section 902A of the Principal Act is amended in subsection (3)(ba) by substituting “is likely to lead to serious prejudice to the proper assessment or collection of tax” for “would lead to serious prejudice to the proper assessment or collection of tax”.
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(3) Section 906A of the Principal Act is amended—
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(a) by deleting subsection (7), and
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(b) in subsection (8) by substituting “the taxpayer concerned shall be notified in writing by the authorised officer of the service of the notice and of the name of the person upon whom it was served” for “a copy of such notice shall be given by the authorised officer to the taxpayer concerned”.
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(4) Section 908 of the Principal Act is amended in subsection (3)(ba) by substituting “is likely to lead to serious prejudice to the proper assessment or collection of tax” for “would lead to serious prejudice to the proper assessment or collection of tax”.
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