Section 223: Application for agreement
443.This section specifies the requirements that apply as regards an application for an APA made to HMRC by a taxpayer. It is based on section 85(1) and (5) of FA 1999.
443.This section specifies the requirements that apply as regards an application for an APA made to HMRC by a taxpayer. It is based on section 85(1) and (5) of FA 1999.