[239A Conduct notices: transferees]
Finance Act 2014 (2014 c 26) | Legislation

[239A  Conduct notices: transferees]

[(1)     This section applies if an authorised officer becomes aware at any time that a person to whom a conduct notice has been given (“P”) has made a relevant transfer within the meaning of paragraph 5 of Schedule 33A (promotion structures) to another person (“D”).

(2)     The authorised officer may give D a conduct notice.

(3)     If the

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