Related Commentary  Related HMRC Manuals

185(1)  Subsection (2) applies if–

(a)a relevant notice (see section 190) is given to any person,

(b)the notice, or anything contained in it, takes account of a transfer-pricing determination, and

(c)it appears to an officer that there is a person (“DP”) who is or may be a disadvantaged person by reference to the subject-matter of the determination.

185(2)  The officer must give to DP a notice containing particulars of the determination.

185(3)  A contravention of subsection (2) does not affect the validity–

(a)of the relevant notice, or

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