# Income Tax (Trading and Other Income) Act 2005, Section 302B: Section 302A: supplementary

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

(1) A provisional notice of determination under section 302A(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/2005/5/section/302B (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-302B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.