243 Monitoring notices: tribunal approval
Finance Act 2014 (2014 c 26) | Legislation

243  Monitoring notices: tribunal approval

(1)     On an application under section 242, the tribunal may approve the giving of a monitoring notice only if—

(a)     the tribunal is satisfied that, in the circumstances, the authorised officer would be justified in giving the monitoring notice, and

(b)     the person to whom the monitoring notice is to be given (“the affected person”) has been

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