[311 Allocation of reference number to arrangements]
Finance Act 2004 (2004 c 12) | Legislation

[311  Allocation of reference number to arrangements]

[(1)     This section applies in—

(a)     a subsection (2) case, or

(b)     a subsection (3) case.

(2)     A “subsection (2) case” is a case where a person complies, or purports to comply, with section 308(1) or (3), 309(1) or 310 in relation to a notifiable proposal or notifiable arrangements.

(3)     A “subsection (3) case” is a case where—

(a)     notice in relation to arrangements or a proposal has been issued in accordance with

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