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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. Determination by tribunal

Section 302C | Determination by tribunal

From legislation.gov.uk

(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.

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