DUTY TO GIVE A RESTRICTION RELIEF NOTICE

Related Commentary  

19(1)  HMRC must give a person a written notice (a “restriction of relief notice”) if–

(a)the person incurs a relevant defeat in relation to arrangements which the person has used in a warning period,

(b)the person has been given at least two warning notices in respect of other relevant defeats of arrangements which were used in that same warning period, and

(c)the defeats mentioned in paragraphs (a) and (b) meet the conditions in sub-paragraph (2).

19(2)  The conditions are–

(a)that each of the relevant defeats is by virtue of Condition A, B or C,

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