240 Appeals against proposed determinations
Corporation Tax Act 2009 (2009 c 4) | Legislation

Determinations affecting liability of more than one person

240  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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