Part 4 Pooling notices and notices of bindingF1
- Power to give pooling notice or notice of binding to responsible partner
- Effect of giving notice under paragraph 10
- Modifications to Schedule 43A
- Modifications to Schedule 43B
- Notices may be given on assumption that tax advantage does arise
- HMRC officers
Annotations
Textual amendments
- F1
Sch. 43D inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 1