# Corporation Tax Act 2009, Section 241: Section 240: supplementary

Extent: E+W+S+N.I.

(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.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/241 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-241
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.