# Corporation Tax Act 2009, Section 242: Determination by tribunal

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

(1) If a notice of objection is given under section 240(3), the amount mentioned in section 240(1) must be determined in the same way as an appeal.
(2) All persons to whom provisional notices of determination have been given under section 240(2) may be a party to—
(a) any proceedings under subsection (1), and
(b) any appeal arising out of those proceedings.
(3) Those persons are bound by the determination made in the proceedings or on appeal, whether or not they have taken part in the proceedings.
(4) Their successors in title are bound in the same way.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/242 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-242
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.