221 Content of notice given pending an appeal
Finance Act 2014 (2014 c 26) | Legislation

221  Content of notice given pending an appeal

(1)     This section applies where an accelerated payment notice is given by virtue of section 219(2)(b) (notice given pending an appeal).

(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 disputed tax [(if any)], . . .

(c)     explain the effect of section 222 and of the amendments made by sections 224 and 225

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