[311A Duty of HMRC to notify persons of reference number]
Finance Act 2004 (2004 c 12) | Legislation

[311A  Duty of HMRC to notify persons of reference number]

[(1)     If a reference number is allocated in a case within section 311(2), HMRC must notify the following of the number—

(a)     the person who has complied, or purported to comply, with section 308(1) or (3), 309(1) or 310, and

(b)     where the person

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