Related Commentary  

6(1)  Where it appears to the Board that a relevant transaction has taken place or where a claim is made to the Board in connection with a relevant transaction, the Board may give notice to any person who appears to them in relation to that transaction to be the accountable person or, having regard to regulation 4A(1), the operator, or the person liable for any of the tax charged or to the claimant, stating that they have determined the matters specified in the notice.

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