Taxation (International and Other Provisions) Act 2010 Explanatory Notes

Section 184: Amending a section 182 claim if it is followed by relevant notice

379.This section allows either the advantaged or disadvantaged person to amend a section 182 claim where a closure notice or similar has been served on the advantaged person, in the former case the amendment being treated as made on the disadvantaged person’s behalf. It is based on paragraph 6C(10) to (12) of Schedule 28AA to ICTA.

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