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Legislation
Corporation Tax Act 2009

Crossheading Determinations affecting liability of more than one person

  • Section 240 Appeals against proposed determinations
  • Section 241 Section 240: supplementary
  • Section 242 Determination by tribunal
  1. Determinations affecting liability of more than one person
  2. Determination by tribunal

Section 242 | Determination by tribunal

From legislation.gov.uk

(1)If a notice of objection is given under section 240(3), the amount mentioned in section 240(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 240(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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