[302A Appeals against proposed determinations]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Determinations affecting liability of more than one person]

[302A  Appeals against proposed determinations]

[(1)     Subsection (2) applies if it appears to an officer of Revenue and Customs that—

(a)     a determination is needed of an amount that is to be brought into account as a receipt under this Chapter in calculating

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