190 Meaning of “relevant notice”
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Interpretation of Chapter

190  Meaning of “relevant notice”

In this Chapter “relevant notice” means—

(a)     a closure notice under section 28A(1) of TMA 1970 in relation to an enquiry into a return under section 8 or 8A of

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