40. Consequential amendments to Parts 44 to 48 of Act of 1997

(1) Part 44 of the Act of 1997 is amended in section 1022 -

(a) by substituting the following for paragraphs (b) and (c) of subsection (2):

"(b) priority for the tax in bankruptcy or in the administration of the estate of a deceased person, and",

(b) by inserting the following after subsection (2):

"(2A) A person aggrieved by a notice given to that person under subsection (1) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.",

and

(c) in subsection (8)(a) by deleting "and the Appeal Commissioners".

(2) Part 44A of the Act of 1997 is amended in section 1031G -

(a) by substituting the following for paragraphs (b) and (c) of subsection (2):

"(b) priority for the tax in bankruptcy or in the administration of the estate of a deceased individual, and",

(b) by inserting the following after subsection (2):

"(2A) A person aggrieved by a notice given to that person under subsection (1) may appeal the no

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