Related Commentary  

252(1)  In this section “notified client” means–

(a)a person who is notified of a promoter reference number under section 250 by reason of being a person falling within subsection (2)(b) of that section, and

(b)a person who is notified of a promoter reference number under section 251.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.