[310D Notice of potential allocation of reference number: arrangements and proposals suspected of being notifiable]
Finance Act 2004 (2004 c 12) | Legislation

[310D  Notice of potential allocation of reference number: arrangements and proposals suspected of being notifiable]

[(1)     This section applies where—

(a)     HMRC have become aware that—

(i)     a transaction forming part of arrangements has been entered into,

(ii)     a firm approach has been made to a person in relation to a proposal for arrangements, with a view to making the proposal available for implementation,

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