Part 3Property income
Chapter 4Profits of property businesses: lease premiums etc.
F1Determinations affecting liability of more than one person
Annotations:
Amendments (Textual)
302BSection 302A: supplementary
1
A provisional notice of determination under section 302A(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.
F23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F24
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 302A-302C and cross-heading inserted (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 22 (with Sch. 9 paras. 1-9, 22)