# Finance Act 2015, Paragraph 4


(1) Section 221 (content of notice given pending an appeal) is amended as follows.
(2) In subsection (2)—
(a) in paragraph (b), after “the disputed tax” insert “ (if any) ”, and
(b) omit the “and” at the end of paragraph (b) and after paragraph (c) insert
“, and
(d) if the denied advantage consists of or includes an asserted surrenderable amount (within the meaning of section 220(4A)), specify that amount and any action which is required to be taken in respect of it under section 225A.”

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/18/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-18/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.