45. Save in a case to which regulation 48 applies, the Commissioners shall give to a taxable person who is under a duty to make payments on account notification in writing of—
(a)the amounts that he is under a duty to pay,
(b)how those amounts have been calculated, and
(c)the times for payment of those amounts.
Commencement Information
I1Reg. 45 in force at 20.10.1995, see reg. 1