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(1)Subsection (2) applies if an officer of Revenue and Customs considers, on reasonable grounds, that each of conditions A to D of section 82 is or may be met in relation to a person.
(2)The officer may give the person a notice which—
(a)informs the person of the officer’s view under subsection (1),
(b)specifies the chargeable period in relation to which the officer formed that view,
(c)specifies, if the amount of foreign tax considered by the officer to meet condition B of section 82 is an amount of underlying tax, the body corporate whose payment of foreign tax is relevant to that underlying tax, and
(d)informs the person that, as a result of the giving of the notice, section 90(2) will apply in relation to the person’s tax return for the chargeable period specified if each of conditions A to D of section 82 is met in relation to that period.
(3)Section 92 (when notice may be given after tax return made) imposes limits on when the power under subsection (2) is exercisable.
(4)In this section “foreign tax” includes any tax which for the purpose of allowing credit under the arrangements against corporation tax is treated by section 63(5) as if it were tax payable under the law of the non-UK territory.
(5)In this section so far as it relates to capital gains tax—
“chargeable period” means tax year (see section 288(1ZA) of TCGA 1992), and
“notice” means notice in writing.
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