[310B Failure to provide information under section 310A: application to the Tribunal]
Finance Act 2004 (2004 c 12) | Legislation

[310B  Failure to provide information under section 310A: application to the Tribunal]

[(1)     This section applies where HMRC—

(a)     have required a person to provide information or documents under section 310A, but

(b)     believe that

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