Paragraph 13D F1
HMRC must—
(a)
make a decision on the claim, and
(b)
by notice inform the participator of their decision.
Annotations
Textual amendments
- F1
Sch. 2 paras. 13A-13F and cross-headings inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 28(2), Sch. 12 para. 10
Notes on Schedule 2
Modifications
- C1
See Oil Taxation Act 1983 (c. 56), Sch. 4 para. 14 for application of Sch. 2 to tax chargeable only by virtue of the provisions of s. 12 and Sch. 4 of that Act