94 Representations
Finance Act 2015 (2015 c 11) | Legislation

94 Ìý¸é±ð±è°ù±ð²õ±ð²Ô³Ù²¹³Ù¾±´Ç²Ô²õ

(1)     This section applies where a designated HMRC officer gives a preliminary notice, in respect of an accounting period, to a company under section 93 (and that notice is not withdrawn).

(2)     The company has 30 days beginning with the day the notice is issued to send written representations to the officer in respect of the notice.

(3)     Representations made in accordance with subsection (2) are to be considered by the officer only if they are made on the following grounds—

(a)     that there is an arithmetical error in the calculation of the amount of the diverted profits tax or the taxable diverted profits or an error in a figure on which

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