[F113DU.K.HMRC must—
(a)make a decision on the claim, and
(b)by notice inform the participator of their decision.]
Textual Amendments
F1Sch. 2 paras. 13A-13F and cross-headings inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 28(2), Sch. 12 para. 10