[371UE Appeals affecting more than one person]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371UE  Appeals affecting more than one person]

[(1)     This section applies if—

(a)     a relevant appeal involves any question concerning the application of this Part in relation to a particular person, and

(b)     the resolution of that question is likely to affect the liability

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