[77C Secondary-liability notices]
Taxes Management Act 1970 (1970 c 9) | Legislation

[77C  Secondary-liability notices]

[(1)     If each of the pre-conditions (see section 77B) is met, an officer of Revenue and Customs may serve on the holder of the licence concerned, or on the holder of any of the licences concerned, a notice—

(a)     that states particulars of the assessment,

(b)     that states the amount remaining unpaid and the date when it became payable,

(c)     that

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