186 Extending claim period if notice under section 185 not given or given late
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

186  Extending claim period if notice under section 185 not given or given late

(1)     If there is a contravention of section 185(2), the Commissioners must consider whether, as a result of the contravention,

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