In my bulletin of 23rd May 2003 ('Compromise Agreements - New Approach by Inland Revenue', reproduced below), I stated that the Revenue's new approach to compromise agreements might be out of date because of new wording in the Income Tax (Earning and Pensions) Act 2003.
That created a flurry of protest from over 100 people (seriously!), all of whom told me they thought I was wrong. So I've looked at it again, and I agree! Irrespective of whether the Revenue's approach is lawful (which has, as far as I am aware, not yet been tested), the different wording in the new Act would not seem to affect the legality of its approach.