[43B Limits on application of section 43A]
Taxes Management Act 1970 (1970 c 9) | Legislation

[43B  Limits on application of section 43A]

[(1)     If the effect of the exercise by any person of a power conferred by section 43A(2) above—

(a)     to make or give a claim, election, application or notice, or

(b)     to revoke or vary a claim, election, application or notice previously made or given,

would be to alter the liability to tax of another person, that power may not be exercised except with the consent in writing of that other person or, where he has died, his personal representatives.

(2)     Where—

(a)     a power conferred

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