Taxation (International and Other Provisions) Act 2010 Explanatory Notes

Section 235: Further provisions about deduction notices

472.This section makes further provisions about deduction notices. It is based on section 24(7) and (8) of F(No 2)A 2005.

473.Subsections (1) and (2) refer to an officer of Revenue and Customs. See the commentary on section 232 and Change 2 in Annex 1.

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