Section 302C Determination by tribunalF1

(1)

If a notice of objection is given under section 302A(3), the amount mentioned in section 302A(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 302A(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.

Annotations

F1: Ss. 302A-302C and cross-heading inserted (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 22 (with Sch. 9 paras. 1-9, 22)