Section 246 | Notification of determination under section 245

(1)Where an authorised officer makes a determination under section 245(4), that officer, or an officer of Revenue and Customs with that officer's approval, must notify the person who made the request of the determination.

(2)If the determination is that the monitoring notice is to cease to have effect, the notice must—

(a)specify the date from which the monitoring notice is to cease to have effect, and

(b)inform the person of the determination made under section 245(7).

(3)If the determination is that the request is to be refused, the notice must inform the person who made the request—

(a)of the reasons for the refusal, and

(b)of the right to appeal under section 247.