Section 242 — Corporation Tax Act 2009: Determination by tribunal

Determination by tribunal 242 1 If a notice of objection is given under section 240(3), the amount mentioned in section 240(1) must be determined in the same way as an appeal.

2 All persons to whom provisional notices of determination have been given under section 240(2) may be a party to—

a any proceedings under subsection (1),

and b any appeal arising out of those proceedings.

3 Those persons are bound by the determination made in the proceedings or on appeal, whether or not they have taken part in the proceedings.

4 Their successors in title are bound in the same way.