[Part III The Conditions]
Taxes Management Act 1970 (1970 c 9) | Legislation

[Part III The Conditions]

[Approved persons

4

(1)ÌýÌýÌýÌý The first condition is that the transmission must be made by a person approved by the Board.

(2)ÌýÌýÌýÌý A person seeking approval under this paragraph shall be given notice of the grant or refusal of approval.

(3)ÌýÌýÌýÌý A person may be approved for the purpose of transmitting the information—

(a)ÌýÌýÌýÌý on behalf of another person or other persons; or

(b)ÌýÌýÌýÌý on his own behalf.

(4)ÌýÌýÌýÌý An approval under this paragraph may be withdrawn by notice with effect from such date as may be specified in the notice.

(5)

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