Taxes Management Act 1970 section 10

Notice of order etc.

Section 10 of Schedule 1AA empowers the Board to make regulations specifying when notice of a section 20BA order, or an application for one, is deemed to have been given.

• The Board may create regulations about deemed notice of section 20BA orders
• Regulations may also cover deemed notice of applications for such orders
• The regulations define the circumstances in which notice is treated as having been given
• This ensures there is a clear framework for determining when a taxpayer or other party has been properly notified