Part 3 U.K.Property income

Chapter 4 U.K.Profits of property businesses: lease premiums etc.

[F1 Determinations affecting liability of more than one person U.K.

Textual Amendments

F1 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)

302B Section 302A: supplementary U.K.

(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.

F2 (3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F2 S. 302B(3)(4) omitted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 57(2), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))