1940.This section also derives from section 85 of FA 1988 and contains the information requirements where certain charges arise.
1941.Subsection (2) provides that the particulars must be given to the Inland Revenue instead of to the inspector. See Change 158 in Annex 1.
1942.The time limit of 60 days has been extended to 92 days. See Change 111 in Annex 1.
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