Related Commentary  Related HMRC Manuals

563(1)  This section applies in relation to the determination of a question if–

(a)at the time when the question falls to be determined, it appears that the determination is material to the liability to tax (for whatever period) of one or more persons, and

(b)section 564 provides for this section to apply.

563(2)  [Omitted by SI 2009/56, art. 3(1) and Sch. 1, para. 299(2).]

563(3)  [Omitted by SI 2009/56, art. 3(1) and Sch. 1, para. 299(2).]

563(4)  [Omitted by SI 2009/56, art. 3(1) and Sch. 1, para. 299(2).]

563(5)  [Omitted by SI 2009/56, art. 3(1) and Sch. 1, para. 299(2).]

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