241Section 240: supplementaryU.K.
This section has no associated Explanatory Notes
(1)A provisional notice of determination under section 240(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)An officer of Revenue and Customs may by notice (a “preliminary notice”) require any person to give any information that appears to the officer to be needed for deciding whether to give any person a provisional notice of determination under section 240(2).
(4)The preliminary notice must state the time within which the information is to be given.