Version Superseded: 19/07/2011
Point in time view as at 01/04/2010. This version of this provision has been superseded.
There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 231.
(1)This Part provides for the service on companies of two kinds of notice, as a result of which they must calculate or recalculate their income or chargeable gains or liability to corporation tax less advantageously.
(2)Sections 232 to 248 deal with the first kind of notice (“deduction notices”).
(3)In particular—
(a)see sections 232 to 235 for provisions about the service of deduction notices,
(b)see sections 236 to 242 for the kinds of schemes (“deduction schemes”) involved, and
(c)see sections 243 to 248 for the consequences of such notices.
(4)Sections 249 to 254 deal with the second kind of notice (“receipt notices”).
(5)In particular—
(a)see sections 249 to 253 for provisions about the service of receipt notices, and
(b)see section 254 for their consequences.
(6)Sections 255 to 257 contain general provisions about both kinds of notice.
(7)For the meaning of “scheme” etc, see section 258 (schemes and series of transactions).
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
