Finance Act 2012

This section has no associated Explanatory Notes

19(1)Section 572 (termination by notice given by HMRC) is amended as follows.U.K.

(2)In subsection (2) before “574” insert “ 573B, ”.

(3)Before subsection (6) insert—

(5B)Subsection (4)(a) has effect subject to section 573B(9).