[227A Group relief claims after accelerated payment notices]
Finance Act 2014 (2014 c 26) | Legislation

[Group relief claims after accelerated payment notices]

[227A  Group relief claims after accelerated payment notices]

[(1)     This section applies where as a result of an accelerated payment notice given to P—

(a)     P was prevented from consenting to a claim for group relief in respect of an amount under section 225A(2), or

(b)     pursuant to section 225A(3), a consent given by P to a claim for group relief in

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