93 Preliminary notice
Finance Act 2015 (2015 c 11) | Legislation

Process for Imposing Charge

93  Preliminary notice

(1)     If a designated HMRC officer has reason to believe that—

(a)     one or more of sections 80, 81 and 86 applies or apply in relation to a company for an accounting period, and

(b)     as a result, taxable diverted profits arise to the company in the accounting period,

the officer must give the company a notice (a “preliminary notice”) in respect of that period.

(2)     See sections 96 and 97 for provision about the calculation of taxable diverted profits for the purposes of a preliminary notice.

(3)     A preliminary notice must—

(a)     state the accounting period of the company to which the notice applies;

(b)     set out the basis on which the officer has reason to believe that one or more of sections 80, 81 and

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