226 Annulment of agreement for misrepresentation
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

226  Annulment of agreement for misrepresentation

(1)     Subsection (6) applies if each of conditions A to D is met.

(2)     Condition A is that the Commissioners and any person (“A”) have at any

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