[835V Exceptions: notices and information]
Income Tax Act 2007 (2007 c 3) | Legislation

[835V  Exceptions: notices and information]

[(1)     An obligation or liability attaching to a non-UK resident (“X”) by reason of a notice or other document having been given or served on X does not also attach to the UK representative of X by virtue of section 835U unless the notice or other document (or a copy of it) has been given to or served on the representative.

(2)     An obligation or liability attaching to X by reason of a request or demand having been

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