Taxation (International and Other Provisions) Act 2010 section 252

Further provisions about receipt notices

Section 252 sets out additional rules and procedures that apply to receipt notices issued under the alternative finance arrangements provisions.

• An officer of Revenue and Customs has the authority to issue or amend receipt notices, representing a minor change from the original legislation which referred to the Board of HMRC.
• The section builds on the receipt notice framework established elsewhere in the Act by providing supplementary procedural requirements.
• These provisions were originally based on section 26(12) of the Finance (No 2) Act 2005.
• The reference to "an officer of Revenue and Customs" rather than the Board itself aligns with a deliberate minor change in the law applied consistently across related sections.