(1)This section applies where an accelerated payment notice is given by virtue of section 219(2)(b) (notice given pending an appeal).
(2)The notice must—
(a)specify the paragraph or paragraphs of section 219(4) by virtue of which the notice is given,
(b)specify the disputed tax, and
(c)explain the effect of section 222 and of the amendments made by sections 224 and 225 so far as relating to the relevant tax in relation to which the accelerated payment notice is given.
(3)“The disputed tax” means so much of the amount of the charge to tax arising in consequence of—
(a)the amendment or assessment to tax appealed against, or
(b)where the appeal is against a conclusion stated by a closure notice, that conclusion,
as a designated HMRC officer determines, to the best of the officer’s information and belief, as the amount required to ensure the counteraction of what that officer so determines as the denied advantage.
(4)“The denied advantage” has the same meaning as in section 220(5).
(5)If a notice is given by reason of two or all of the requirements in section 219(4) being met, the denied advantage is to be determined as if the notice were given by virtue of such one of them as is stated in the notice as being used for this purpose.
(6)In this section a reference to an assessment to tax, in relation to inheritance tax, is to a determination.