Amendments of Part 4 of FA 2014
This section has no associated Explanatory Notes
4(1)Section 221 (content of notice given pending an appeal) is amended as follows.
(2)In subsection (2)—
(a)in paragraph (b), after “the disputed tax” insert “(if any)”, and
(b)omit the “and” at the end of paragraph (b) and after paragraph (c) insert “, and
(d)if the denied advantage consists of or includes an asserted surrenderable amount (within the meaning of section 220(4A)), specify that amount and any action which is required to be taken in respect of it under section 225A.”