Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation (International and Other Provisions) Act 2010 section 94
Information made available for the purposes of section 92(4)
Section 94 defines what information is treated as having been "made available" to HMRC for the purposes of determining whether a taxpayer can rely on the reasonable belief defence against a counteraction notice under section 92(4).
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.