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Finance Act 2003

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Changes over time for: Cross Heading: Copy of notice to be given to taxpayer

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Version Superseded: 01/04/2009

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Status:

Point in time view as at 10/07/2003.

Changes to legislation:

Finance Act 2003, Cross Heading: Copy of notice to be given to taxpayer is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Copy of notice to be given to taxpayerU.K.

9(1)Where a notice is given to a person under this paragraph, the officer shall give a copy of the notice to the taxpayer to whom it relates.U.K.

(2)This paragraph does not apply if, on application by the officer, a General or Special Commissioner directs that it shall not apply.

(3)Such a direction shall only be given if the Commissioner is satisfied that the officer has reasonable grounds for suspecting the taxpayer of fraud.

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