Related Commentary  

93(1)  If a designated HMRC officer has reason to believe that–

(a)one or more of sections 80, 81 and 86 applies or apply in relation to a company for an accounting period, and

(b)as a result, taxable diverted profits arise to the company in the accounting period,

the officer must give the company a notice (a “preliminary notice”) in respect of that period.

93(2)  See sections 96 and 97 for provision about the calculation of taxable diverted profits for the purposes of a preliminary notice.

93(3)  A preliminary notice must–

(a)state the accounting period of the company to which the notice applies;

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