185 Notice to potential claimants
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Notification to persons who may be disadvantaged

185  Notice to potential claimants

(1)     Subsection (2) applies if—

(a)     a relevant notice (see section 190) is given to any person,

(b)     the notice, or anything contained in it, takes account of a transfer-pricing determination, and

(c)     it appears to an officer that there is

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