Schedule 17, paragraph 4

Section 164 applies where an information notice , assessment notice or interview notice contains a statement under paragraph 2(2)(a) , 3(2)(a) or 3A(2)(a) as it applies where such a notice contains a statement under section 142(7)(a) , 146(8)(a) or 148A(8)(a).

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Source: legislation.gov.uk · retrieved 2026-09-04