220 Content of notice given while a tax enquiry is in progress
Finance Act 2014 (2014 c 26) | Legislation

220  Content of notice given while a tax enquiry is in progress

(1)     This section applies where an accelerated payment notice is given by virtue of section 219(2)(a) (notice given while a tax enquiry is in progress).

(2)     The notice must—

(a)     specify the paragraph or paragraphs of section 219(4) by virtue of which the notice is given,

(b)     specify the payment [(if any)] required to be made under section 223 and the requirements of that section, . . .

(c)     explain the effect of sections 222 and 226, and of the amendments made by sections 224 and 225 (so far as relating to the relevant tax in relation to which the accelerated payment notice is given)[, and

(d)     if the denied advantage consists of or includes an asserted surrenderable amount, specify that amount and any action which is required to be taken in respect of it under section 225A].

(3)     The payment required to be made under section 223 is an amount equal

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