Taxation (International and Other Provisions) Act 2010 section 235

Further provisions about deduction notices

Section 235 sets out additional rules and requirements that apply to deduction notices issued by HMRC in relation to the recovery of tax debts.

• An officer of Revenue and Customs has the authority to issue and administer deduction notices under these provisions.
• The section builds on the framework established for deduction notices, adding supplementary rules about how they operate in practice.
• These provisions originate from section 24(7) and (8) of the Finance (No 2) Act 2005, which have been rewritten and consolidated into this Act.
• The rules work alongside the main deduction notice provisions found in section 232 of this Act.