95 Charging notice
Finance Act 2015 (2015 c 11) | Legislation

95  Charging notice

(1)     This section applies where a designated HMRC officer has given a company a preliminary notice under section 93 in relation to an accounting period.

(2)     Having considered any representations in accordance with section 94, the officer must determine whether to—

(a)     issue a notice under this section (a “charging notice”) to the company for that accounting period, or

(b)     notify the company that no charging notice will be issued for that accounting period pursuant to that preliminary notice,

and must take that action before the end of

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