[237C When a conduct notice given under section 237A(8) is “provisional”]
Finance Act 2014 (2014 c 26) | Legislation

[237C  When a conduct notice given under section 237A(8) is “provisional”]

[(1)     This section applies to a conduct notice which—

(a)     is given to a person under section 237A(8), and

(b)     relies on a Case 3 relevant defeat.

(2)     The notice is “provisional” at all times when it has effect, unless an authorised officer notifies the person that the notice is no longer provisional.

(3)     An authorised officer must notify the person

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