Corporation Tax Act 2009 (c. 4)

Part 4 U.K. Property income

Chapter 4 U.K. Profits of property businesses: lease premiums etc

Determinations affecting liability of more than one person U.K.

241 Section 240: supplementary U.K.

(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.

F1 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 241(3)(4) omitted (1.4.2012) (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 63, 65(1)(a) (with Sch. 23 paras. 5065(1)(b))