# Finance Act 2021, Paragraph 12


When the Commissioners give a joint and several liability notice to R, they must, as soon as practicable, give a copy of that notice to P.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/9/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-9/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.