Related Commentary  

43B(1)  If the effect of the exercise by any person of a power conferred by section 43A(2) above–

(a)to make or give a claim, election, application or notice, or

(b)to revoke or vary a claim, election, application or notice previously made or given,

would be to alter the liability to tax of another person, that power may not be exercised except with the consent in writing of that other person or, where he has died, his personal representatives.

43B(2)  Where–

(a)a power conferred by subsection (2) of section 43A above is exercised in consequence of an assessment made on a person, and

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