[F19(1)The Board may give directions for determining the relevant place in cases where —U.K.
(a)the proceedings fall within paragraph 2, 4 or 7 above, but there is no place falling within paragraph 2(2), 4(3) or, as the case may be, paragraph 7; or
(b)the relevant place would, apart from the direction, be a place outside the United Kingdom.
(2)A direction given under this paragraph by the Board shall not have effect in relation to any proceedings unless an officer of the Board has served on the taxpayer a notice in writing stating the effect of the direction in relation to those proceedings.
(3)A direction under sub-paragraph (1) above may be given in relation to—
(a)proceedings falling within that sub-paragraph;
(b)any class of such proceedings specified in the direction; or
(c)proceedings specified in the direction.]
Textual Amendments
F1Sch. 3 substituted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 10