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PART 2Content of demand notices and the supply of information

Content of demand notices

5.—(1) A notice must contain the matters specified in Part 2 of Schedule 1.

(2) But a notice which is served on a person—

(a)after the end of the relevant year, and

(b)at the same time as a notice relating to another year not then ended,

is not required to contain the matters specified in paragraph 27 of Schedule 1.