Sch 12 para 5
(1) Section 63 of the Taxes Management Act 1970 (c. 9) is amended as follows. (2) In subsection (3)(b) (application for summary warrant relating to sums due in respect of deductions required to be made under section 559 of the Taxes Act 1988: no requirement to state that 14 days have elapsed since demand) for “section 559 of the principal Act” substitute “ section 61 of the Finance Act 2004 ” .