286 The Code of Practice on Taxation for Banks: “participating” groups or entities

286  The Code of Practice on Taxation for Banks: “participating” groups or entities

(1)     This section applies for the purposes of section 285.

(2)     A group or entity becomes a “participating” group or entity if, on or after 31 May 2013, it notifies the Commissioners in writing that it is unconditionally committed to complying with the Code.

(3)     A

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