241Section 240: supplementaryU.K.
This
adran has no associated
Nodiadau Esboniadol
(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
F1S. 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))