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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Determinations affecting liability of more than one person

  • Section 302A Appeals against proposed determinations
  • Section 302B Section 302A: supplementary
  • Section 302C Determination by tribunal
  1. Determinations affecting liability of more than one person
  2. Section 302A: supplementary

Section 302B | Section 302A: supplementary

From legislation.gov.uk

(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(3)Repealed

(4)Repealed

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