Part 4Property income
C1Chapter 4Profits of property businesses: lease premiums etc
Annotations:
Modifications etc. (not altering text)
Determinations affecting liability of more than one person
241Section 240: supplementary
1
A provisional notice of determination under section 240(2) may include a statement of the grounds on which the officer proposes to make the determination.
2
Subsection (1) applies despite any obligation as to secrecy or other restriction on the disclosure of information.
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F14
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Pt. 4 Ch. 4 applied by 2010 c. 8, s. 436(8) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))