Section 164(5)

In this section, “urgency statement” means— in relation to an information notice, a statement under section 142(7)(a), in relation to an assessment notice, a statement under section 146(8)(a) or (9)(d), in relation to an interview notice, a statement under section 148A(8)(a), and in relation to an enforcement notice, a statement under section 150(8)(a).

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