This is the original version (as it was originally enacted).
(1)An officer of Revenue and Customs may give a company a notice under this section if—
(a)the company is within the charge to corporation tax, and
(b)the officer considers on reasonable grounds that each of the deduction scheme conditions is or may be met in relation to a transaction to which the company is party.
(2)In this Part—
(a)a notice under this section is referred to as a “deduction notice”, and
(b)“the deduction scheme conditions” means the conditions specified in section 233.
(3)For the consequences of a deduction notice, see section 243.
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