125 Effect of, and deadline for, presenting a case
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

125  Effect of, and deadline for, presenting a case

(1)     This section applies if double taxation arrangements include provision for a person to present a case—

(a)     to the Commissioners for Her Majesty's Revenue and Customs, or

(b)     to an

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