Related Commentary  

241A(1)  This section applies in relation to a person (“P”) only if P is carrying on a business as a promoter.

241A(2)  An authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may give P a notice if the officer concerned has become aware of one (and only one) relevant defeat which has occurred in relation to P in the period of 3 years ending with the day on which the notice is given.

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