Section 241 Section 240: supplementary

United Kingdom

(1)

A provisional notice of determination under section 240(2) may include a statement of the grounds on which the officer proposes to make the determination.

(2)

Subsection (1) applies despite any obligation as to secrecy or other restriction on the disclosure of information.

F1(3)

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(4)

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Annotations

Textual amendments

F1: S. 241(3)(4) omitted (1.4.2012) (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 63, 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

Notes on Chapter 4

Modifications

C1: Pt. 4 Ch. 4 applied by 2010 c. 8, s. 436(8) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))