[209AB Adjustments under section 209: notices under Schedule 43 or 43A]
Finance Act 2013 (2013 c 29) | Legislation

[209AB  Adjustments under section 209: notices under Schedule 43 or 43A]

[(1)     This section applies in the case of any particular adjustments in respect of a particular period or matter (“the adjustments concerned”) if—

(a)     a person is given a notice under paragraph 3 of Schedule 43 or a pooling notice or notice of binding under Schedule 43A (“the Schedule 43 or 43A notice”) that specifies the adjustments concerned (whether or not other adjustments are specified),

(b)     the Schedule 43 or 43A notice is given within the relevant time limit applicable

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