Section 246 — Finance Act 2014: Notification of determination under section 245

Notification of determination under section 245 246 1 Where an authorised officer makes a determination under section 245(4), that officer, or an officer of Revenue and Customs with that officer's approval, must notify the person who made the request of the determination.

2 If the determination is that the monitoring notice is to cease to have effect, the notice must—

a specify the date from which the monitoring notice is to cease to have effect, and b inform the person of the determination made under section 245(7).

3 If the determination is that the request is to be refused, the notice must inform the person who made the request—

a of the reasons for the refusal, and b of the right to appeal under section 247.