Taxation (International and Other Provisions) Act 2010 Explanatory Notes

Section 252: Further provisions about receipt notices

521.This section makes further provisions about receipt notices. It is based on section 26(12) of F(No 2)A 2005.

522.Subsections (1) and (2), refer to an officer of Revenue and Customs. This is a minor change in the law: see the commentary on section 249 and Change 2 in Annex 1.

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