145 Refusal to issue certificate and appeal against refusal
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

145  Refusal to issue certificate and appeal against refusal

(1)     This section applies if, on an application for a certificate under section 144, an officer of Revenue and Customs (“the decision officer”) is not satisfied that the applicant has provided an officer with the information and documents

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