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Corporation Tax Act 2010

Section 670: Notification of HMRC decision

2062.This section provides for the notification of the decision by HMRC for registering a club, the refusal to register a club and the cancellation of the registration of a club. It is based on paragraphs 11(4) and 15(2) of Schedule 18 to FA 2002.

2063.Reference to “the Inland Revenue”, which is a reference to “the Board” under paragraph 15(2) in the source legislation,is replaced with a reference to “an officer of Revenue and Customs”. See Change 5 in Annex 1.

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