[940A No appropriate bond or combination of bonds]
Income Tax Act 2007 (2007 c 3) | Legislation

[940A  No appropriate bond or combination of bonds]

[(1)     This section applies if—

(a)     the Commissioners for Her Majesty's Revenue and Customs hold one or more bonds tendered in accordance with section 939(4),

(b)     the Commissioners wish to tender bonds in accordance with section 939(4A) in satisfaction of an amount payable to the relevant creditor, and

(c)     the Commissioners consider that they do not hold a bond,

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